Do I pay VAT?

schrodie

Is it the case that if you want to import for the USA an iPad or similar Tablet for the specific use by a disabled person then no VAT is payable on it nor Import duties, so in effect you just have to pay shipping costs?

molerat

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&id=HMCE_CL_000184&propertyType=document#P42_2494
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&propertyType=document&id=HMCE_CL_000284#P48_4983
Only items specifically designed, or adapted before import, for use by the disabled are exempt.