VAT Exemption
A situation has recently arisen when an RAIBC member went to purchase a Morse key
and asked for VAT exemption on it. He was told by the dealer that the key was not eligible
for VAT exemption and queried this.
In light of this I checked on the Directgov VAT website and came up with the following:
"VAT is a tax that you pay as a consumer when you buy goods and services in the
European Union (EU), including the United Kingdom.
In the UK the standard rate for VAT is 17.5 per cent.
Disabled people don’t have to pay VAT when they buy equipment that has been designed for
disabled people or when they have equipment adapted so they can use it."
Obviously from this it can be seen that a morse key is not 'specially adapted'.
Click On The Link Below To Visit The Directgov Website
VAT relief on products and services for disabled people : Directgov - Disabled people