Tax Relief

50Twuncle

I am a disabled (virtually) non-speaker
I understand that (VAT) tax relief may be applied for goods that are bought specifically for disabled persons ?
Does this not include communication aids ?

I have just purchased an Android Tablet (costing around £270) that will help me to communicate using a utility called NGT (Next Generation Text), which in itself is free to download and use - however - the utility cannot be pre-installed (because Android needs a specific account to install the app in to........)
So how do I overcome this problem - and claim tax relief on the tablet ?

Caz3121

https://www.gov.uk/financial-help-disabled/vat-relief
it may not fall under qualifying products

50Twuncle

Caz3121 wrote: »

https://www.gov.uk/financial-help-disabled/vat-relief
it may not fall under qualifying products

Doesn't it come under computer equipment on https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability ?
Goods you can buy VAT-free

This section has information on the goods you can buy VAT-free because of your disability including:

• medical and surgical appliances
• invalid wheelchairs and mobility scooters
• equipment to aid the hard of hearing, and low vision aids
• specialist beds, chair and stair lifts, rise and recline chairs and other lifting equipment and sanitary devices
• goods that have been designed solely for disabled people
• computer equipment
• emergency alarm call systems
• boats
• parts and accessories

Computer equipment

Computer equipment that’s been designed solely for use by disabled people can be bought without VAT.
General use computer equipment including laptops, tablets and e-Readers can only be bought VAT-free if they’re sold as part of an assistive technology package, with certain applications that may assist disabled people such as voice recognition.


The "software" is obviously designed solely for the use of a disabled person and the tablet is required to run the software on............ is this not assistive technology ?

unholyangel

50Twuncle wrote: »

The "software" is obviously designed solely for the use of a disabled person and the tablet is required to run the software on............ is this not assistive technology ?

The issue is that your purchase (on which VAT would be paid) was not designed for that purpose. The software you're installing might be but that didn't form part of the purchase you made.

00ec25

general computing equipment must form part of a package. Only if that is the case can the supplier legitimately zero rate the tablet at point of purchase

that is the rule and there is no other way around it.

the bottom line is you have already purchased the tablet on its own without software.


The rules clearly state this is not an after sale refund system, it is a zero rating at point of purchase. You are too late to argue the purchase should have been zero rated, particularly given you did not buy a package, you bought a general computer not designed solely for assistive users.

50Twuncle

00ec25 wrote: »

general computing equipment must form part of a package. Only if that is the case can the supplier legitimately zero rate the tablet at point of purchase

that is the rule and there is no other way around it.

the bottom line is you have already purchased the tablet on its own without software.


The rules clearly state this is not an after sale refund system, it is a zero rating at point of purchase. You are too late to argue the purchase should have been zero rated, particularly given you did not buy a package, you bought a general computer not designed solely for assistive users.

I agree - but how does anyone manage to get a vat free tablet - with the rules as they are ?
ie) To buy a tablet with NGT already installed is impossible - because it needs registering against a users name !!
Had I been blind or unable to hear - there would have been no problems getting suitable equipment

BoGoF

Perhaps other apps are available pre installed?

There is certainly no scope to buy seperately and claim the VAT.

00ec25

50Twuncle wrote: »

I agree - but how does anyone manage to get a vat free tablet

presumably they "don't".
Instead "they" buy a computer with relevant software pre-loaded aimed at the "disabled", your attempt fails for the reasons stated.

did you ask (ie offer to pay) the retailer to load the software for you and then sell you the "package"?
Even then I would be surprised if any general retailer would co-operate with such a thinly veiled tax avoidance measure. Even a high street main retailer may not have staff with any knowledge of those rules or the willingness to research them and, more importantly, the authority to then price as zero rated.

You would probably have a better chance with a specialist retailer selling "disabled" equipment, but presumably such a retailer does not sell bog standard tablets?

50Twuncle

Amazon have sent me a link to a government tax reclaim site
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/419380/Eligibility_Declaration_Disabled_-_March_2015__2_.pdf
Apparently - if I fill in the form - I can reclaim VAT from Amazon
Anyone else tried this ?
You say "Tax avoidance" as if I am doing something wrong ?
This is no different to a bath seat or a disability aid such as a walking stick or similar aid to help me

Sibbers123

It wasn't (to quote from HMRC guidance) ' 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.'

The bit you don't meet is the 'pre-installation' part and therefore cannot claim unfortunately.

No one can force you not to claim, but we can advise you that it is unlawful to claim.

Caz3121

50Twuncle wrote: »

Apparently - if I fill in the form - I can reclaim VAT from Amazon

Note to supplier
The production of this declaration does not automatically justify the zero rating of your supply.
You must ensure that the goods and/or services you are supplying qualify for zero rating
which links back to

"2.3 Who should decide whether goods or services qualify for zero rating
You, the supplier, are responsible for making sure that your customer meets all the conditions for zero rating.

You may not know whether the equipment or appliance is designed solely for use by disabled persons and eligible for VAT relief In such cases, it may help if you get written confirmation of the designer’s intention or the design specification of the product from the manufacturer."