Consultation On HMRC Proposal To Axe Zero VAT On Some Assistive Technology

HMRC is proposing to scrap the long standing zero VAT concession on central processors and on so-called composite systems.

The British Assistive Technology Association (BATA) writes that the central processor concession was introduced when desktop systems were sold with separate components and is now considered out dated with the introduction of laptops, tablets and smart phones.

HMRC has invited interested parties to comment on the proposals  at their website. 

The Department has confirmed that digital hardware, pre-loaded with assistive technology can be zero-rated.

The confirmed to BATA that “HMRC will now accept that mobile phones and computers that are pre-loaded with software that is designed solely for use by disabled people are zero-rated when they are sold to disabled people for their personal and domestic use.

“We recommend that suppliers obtain a written eligibility declaration from each disabled person to whom they sell a zero-rated product that is designed solely for use by a disabled persons.

For further information and to comment on proposals visit the Government website.

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