VAT exemption for people with disabilities

[freebird]

This might be a useful link for people with disabilities.

 

VAT EXEMPTION

 

What goods can be relieved from VAT when supplied to disabled people?

The following goods may qualify for relief:

some medical and surgical appliances

certain adjustable beds, chair lifts, hoists, lifts and sanitary devices

emergency alarm call systems

specifically designed, or adapted, vehicles and boats, and

other equipment and appliances designed solely for disabled persons.

 

 

http://customs.hmrc.gov.uk/channelsP...007380#P8_1462

 

 

this line is interesting

"other equipment and appliances designed solely for disabled persons."

 

.........I'm wondering if PC's and other hard ware would be covered by this?

 

 

good luck

Freebird

[buzby]

I've only seen this apply to PC modified specifically for the disabled - large keyboard/monitor with mangnifying facility. A PC that can be used by 'normal' users would not be exempt.

[rosiecotton]

Yep, I'd agree with Buzby in this case - it would have to be a modified unit to qualify as normal PCs are not designed solely for people with a disability.

 

Useful information though

[midge61]

Hi

Below is an extract from HM Revenue and Customs website which I think clarifies this point.

 

It is not sufficient for zero-rating that the equipment or appliance is merely destined or intended for use by a disabled person, or is mainly purchased by disabled persons. For example, general purpose equipment such as most computer hardware, ordinary or orthopaedic beds, orthopaedic or reclining chairs may benefit a disabled person, but are designed for general use or for use by disabled and able bodied people alike. Such products are not eligible for relief.

 

Hope this helps

[freebird]

the link above is re directing today to another government link !!

 

this one might be more useful

 

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000184&propertyType=document#P50_3281

[paul kirk]

Hello,

 

I have recently supplied 2 cars to disabled customers and as long as the car is adapted for use by the disabled customer then no VAT is charged on the car.

[JonCris]

It used to be that the cost of the modification to the vehicle had to equal the VAT content of the price for it to be zero rated & I'm not sure if that's still the case.

 

A multi showroom franchised dealer in the SW in the 80's was selling vehicles where the mod was a couple of ramps costing a couple of hundred & not charging any vat. When the vat man found out about it boy was it bad for the dealer. He went bust almost went to prison & a lot of people lost their jobs

[Phil Warters]

as a disable person myself I looked ito this a little bit and found out (as I undestand it) that only the cost of adaption is vat free, not the cost of the item.

 

if only life was simple

[JonCris]

I understand it to be as follows Goods cost £100 + vat £17.50 = £117.50

 

Adaptation costs additional £17.50 equal to vat content then no VAT payable but total cost still £117.50 saving £23.50

[JOSH_IOU]

Can I please ask that you refer to a PC adapted for disabled persons as an adapted PC. Rather than a Non normal PC?

 

Please avoid all counts of discrimination when discussing this topic.

[buzby]

For non-normal, I took it to mean non-standard... which is quite acceptable.

[JOSH_IOU]

But the correct reference is an adapted PC.

[JOSH_IOU]

Or the opposite a PC that is not adapted for use for a disabled person.

[buzby]

Er, since the majority of PC's are 'standard', if a minority require adaption, they become non-standard as a result.

 

I find it difficult to obtain clothing from M&S, and have to source non-standard fashions. I would much prefer this, than explain I require 'adapted clothing'.

 

To your expression that there is such a thing as a 'correct reference', I don't believe there is. It may be a 'politically correct', but that's all.

[JonCris]

As a disabled person can we please NOT have the pc police here talking about pc's (pun getit)

[buzby]

Actually, I had that pun in, but took it out in deference to you hitting me....!

[JOSH_IOU]

I hope this police investigation is still going on

[JOSH_IOU]

Would it be possible to claim back tax /vat off fuel on a mobility car?

[midge61]

I don't know for sure but a friend of mine got the VAT back off his caravan.

[buzby]

No - the exemptions only apply to the purchase price of the item, less any additional discounts (VED) etc. Fuel etc, you're on your own!

[Dispirited]

There was a letter in Money Mail a couple of weeks ago... hope this helps somebody.

 

 

Q. 'I'm over 65 and have difficulty getting round the house. I understand I might be elligible for reduced VAT on work done to my house to help me. How do I claim this?

 

 

A. You are correct. Rather than pay 17.5 % VAT you only have to pay 5%.

Complete a declaration form to show you are elligible. Call the Charities and Disabled Reliefs Helpline: 0845 302 0203

[buzby]

Typical of the Mail, only telling part of the story. For a start, this isn;t some 'self declaration' that you make to the contractor doing the work - you have to obtain a certificate of disability, (usually from DHSS or whatever they're calling themselves now) the criteria for this is pretty strict, and has been known to include an assessment by one of their medical doctors (not your own GP) to support the claim.

[aperson]

Specifically regarding NEW motor vehicles (and yes that can include a caravan).

For persons who are registered disabled (No not just a blue badge holder -there is a major difference).

These may be purchased VAT free irrespective of cost of modifications, this can be as little as a steering wheel knob and auto gearbox, depending on the disabled persons ASSESSED requirement.

All further servicing and repairs are also VAT free whilst the vehical retains a customs and excise road fund classification of "disabled" and the neccesary certificate is signed and handed over at point of payment.

 

An auto gearbox on its own does NOT qualify as this is a standard option.

 

The assessed requirement is to stop someone who through e.g. natural aging, decides they need a steering wheel knob from claiming.

 

Caravans have to have been modified by the dealer for disabled use prior to sale.

Group 12 Schedule 8 of the VAT act 1994 is the relevant legislation.

[JonCris]

Does a disabled person on the higher rate with a certificate automatically qualify for a VAT free purchase of a vehicle even without mods

[aperson]

NO. Specifically does not. The idea is that you do not end up at to much of a disadvantage as a result of being forced to buy an adapted vehicle. If you are on higher rate and do not need adaptations then the MOTABILITY scheme is great for you - this actually saves you way more than the VAT.

If like me you need a £30,000 motor car motability do not want to know you so this VAT scheme helps a little.