VAT free tablet

50Twuncle

I need a new tablet and was wondering whether this could be bought VAT free ?
I understand that goods that assist the disabled may be bought at zero rating
For example - I have a table that goes over an arm chair and also a bath seat - but neither of these are restricted in use to a disabled person - yet both were VAT free !

So I have checked on line and discovered that if the tablet comes pre-installed with a utility that helps a disabled person - then it "MAY" be VAT free !
For me - as a non-speaker - I am looking for a way to make phone calls - eg NGT !

4.6 Computer devices and other electronic devices

Computer devices and systems are increasingly being used as aids to disability. Most are general use products which may be useful for disabled people but are designed to be used by disabled and non-disabled people alike.
These include:

• desktops
• laptops
• tablets
• smartphones
• e-readers

Such products can only be bought VAT free when they’re sold as part of an assistive technology system.
Assistive technology involves the pre-installation of specialist software which is specifically required by the disabled individual. Where such a purchase is made, the complete system will be defined as designed solely for use by that disabled person, and will be eligible for the relief.
Where an assistive technology system can be zero-rated, other supplies and services, including training, may also be zero-rated if they’re made as part of a single supply, and support the main supply of the assistive technology system. Electronic downloads are treated as electronically supplied services, and are always standard-rated.
There is more guidance on single and multiple supplies in the VAT guide (VAT Notice 700.
The relief does not extend to the separate purchase of other goods or services, such as training or downloaded software licenses that are not pre-installed. These will be treated as standard-rated supplies unless they attract a relief in their own right, like software (not downloads) that is designed solely for use by disabled people.


Anyone tried this ?
Quite, how you get an app/utility preinstalled (ie before buying the tablet - with no account set up) - is beyond me !

missile

50Twuncle wrote: »

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Quite, how you get an app/utility preinstalled (ie before buying the tablet - with no account set up) - is beyond me !

No idea about VAT free, but you could certainly obtain any computer product with software pre-installed. Go to your local PC shop.

Spoonie_Turtle

50Twuncle wrote: »

I understand that goods that assist the disabled may be bought at zero rating
For example - I have a table that goes over an arm chair and also a bath seat - but neither of these are restricted in use to a disabled person - yet both were VAT free !

Products have to be specifically designed for use by disabled people to be eligible for VAT relief. It doesn't mean they could not possibly be used by non-disabled people but that their design was originally intended solely to assist disabled people.
https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017#equipment-appliances-designed-solely-disabled-person

As for the tablet, I have no idea but will be interested to hear how it goes!

unrecordings

I had a look at the NGT website - specifically here:

https://www.ngts.org.uk/communication-providers.html

I could be wrong but it seems your route to the required hardware might be via O2/EE/Tesco etc or even BT if you're brave - as for the VAT they've possibly got that in hand, but it might take some work to get the right answer from your chosen provider. I'd fire off an email to NGT to see what they advise about the specifics