I know someone who bought iPhone 4s in London and didn't have to pay VAT on
it.
Don't really know about legalities but this information about a blind person
being exempted from vat on iPhone is accurate.
Thanks
----- Original Message -----
From: "Neil Barnfather - TalkNav" <[email protected]>
To: <[email protected]>
Sent: Tuesday, October 16, 2012 9:53 AM
Subject: Re: You can by apple products in the UK VAT free if your blind.
Dear Alex and All,
I have, as this is very important, firstly checked with our internal finance
team, and then with HMRC directly.
You cannot, repeat cannot, get nil rated VAT relief on items purchased
within the UK which are, so to speak, off the shelf none adaptive
technologies.
The simple rule of thumb is; if the item comes right off the shelf, and can
be used without modification or alteration by the disabled person, then it
does not qualify.
Yes, the iPhone has Voice Over built into it, as do all Apple products, yet,
the same inclusive or access technology is included in all of Apple's
products. This is not a specific modification for the blind user.
As such, Apple's products do not qualify for VAT nil rating under this
section of law.
They directed me to the below text, which I have, for ease, copied and
pasted below.
It should be noted, that if you obtain a product without paying VAT, where
you should have, you are as liable as the vender. In other words, it is not
a defence to say,'well, Apple gave me the VAT nil rating…"
Goods and services exempt from VAT
In accordance with group 14 of the zero rate schedule to the value
added tax act 1983.
Blind and partially sighted people, and charities working on their
behalf, can buy certain goods without paying VAT on them. This relief
from VAT also extends to:
- the provision of services to adapt items for use by, or to meet the
needs of, a blind or partially sighted person
- spare parts, accessories, repair and maintenance of such goods and
adaptations.
Goods which have been designed solely for use by disabled or blind and
partially sighted people and which are for personal or domestic use only
will be zero-rated for VAT.
This would include such items as:
- CCTV reading aids
- braille display units
- braille embossers
- speech synthesiser units
- speech output and character enlargement software.
Computer systems which are specially designed and manufactured solely
for the use of disabled people may qualify for a composite or reduced
rate of VAT where components and software similar to the above are
included in their manufacture.
Training in the use of such computer systems may also qualify for a
reduced rate of VAT for individuals where the equipment is used for
personal or domestic use. You should check with your supplier regarding
the amount of VAT to be charged when discussing purchase of you computer
system.
Relief does not apply to general purpose goods used by disabled people.
Corrective spectacles and contact lenses are not relieved from VAT.
If you need to have any general-purpose goods adapted to meet your needs
as a disabled person, so that you can use them, anything you pay to have
them adapted is exempt from VAT, but you would have to pay the normal
rate of VAT on the goods themselves.
Some building work may also be exempt from VAT, including:
- ramps, doorways and passages
- bathrooms, washrooms and lavatories
- lifts.
-ends-
The last paragraph here is important, that the actual item itself is not nil
rateable, only the adaption. Voice Over is not an adaption, it is not
something specially installed for you, its there for any user, sighted or
otherwise.
Regards,
Neil Barnfather
Talks List Administrator
Twitter @neilbarnfather
TalkNav is a Nuance, Code Factory and Sendero dealer, as well as an Apple
iOS, Macintosh and Android accessibility specialist. For all your accessible
phone, PDA and GPS related enquiries visit www.talknav.com
URL: - www.talknav.com
e-mail: - [email protected]
Phone: - +44 844 999 4199
On 16 Oct 2012, at 14:26, Alex Wallis <[email protected]> wrote:
Hi list,
I just found out something interesting that I didn't know before.
If your registered blind in the UK you can by apple products v a t free,
so that means you get about 20 percent off.
In the case of the iPhone 5 64 gb model this would save you about £140,
I assume this applies to all apple products, given that they all include
VoiceOver these days.
I new about being able to get products specially designed for the visually
impaired v a t free, but had no idea this applied to Apple.
I rang my local store, and they were aware of this, I heard from someone
else that the store in covent garden in London is also aware of this, but
the person also said that the store in regents street wasn't aware of it,
so it sounds like not all stores know about this, still its definitely
worth knowing about.
Hope people find the above information useful.
Alex.
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