Oh true. I forgot about that rule. Apple products and most of the Apple apps
are not specifically for the blind, so ...

-----Original Message-----
From: viphone@googlegroups.com [mailto:viphone@googlegroups.com] On Behalf
Of Neil Barnfather - TalkNav
Sent: Tuesday, October 16, 2012 4:38 PM
To: viphone@googlegroups.com
Subject: Re: You can by apple products in the UK VAT free if your blind.

Alex,

I suspect I'm afraid that it is the wrong way around at Apple's stores. HMRC
are correct, their articles state so, their people state so, the RNIB
web-site states so, my experience and understanding states so, as do my
qualified certified auditors.

Apple will just be getting confused. they've likely been told by a client
and its gone around like Chinese whispers. I will though, for good measure
ring one of these Apple stores in question to see what they have to say.

As stated though in my earlier detailed message, the case speaks for itself.
When you consider the rules on nil rating VAT.

The item can only be considered for nil rating where it is exclusively built
for the blind, or, where a modification is done to it to make it usable. The
modification is not a modification if it is a feature for all users,
irrespective of disability.

In this instance, every iPHone since the 3GS has had Voice Over installed,
and as such, the phones are not nil rateable under these conditions.

OK, now I've just phoned the three main London Apple Stores that I could
think of off the top of my head. Two stated that they have heard of this,
but, that the reduction of VAT is something that would be the responsibility
of the customer to arrange, that they had no facility to lower their prices.
Other than of course by the known discounts offered by Apple directly.

So that clears it up, if you went and bought your phone from Apple, then
submitted the relevant claim form to HMRC, they would reject it on the bases
that you would have to declare that no modification has taken place to your
phone beyond standard manufacturing methods and the standard product
specification.




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: - serv...@talknav.com
Phone: - +44  844 999 4199

On 16 Oct 2012, at 16:03, Alex Wallis <alexwallis...@googlemail.com> wrote:

> Hi Neel and list,
> well I can see you have done thorough research, but my question is why
have three separate apple stores told different people that they can by
apple products vat free?
> I would suggest the fact apple includes VoiceOver means they have adapted
the product to be useful to the visually impaired.
> I suggest this issue should be investigated further, as we already know
apple stores have mixed training about this, so its quite possible HMRC
might be giving out inaccurate information as well.
> 
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