[BCAB] VAT Exemption on Mac? David Griffith 01 Aug 2011 15:22 BST

Dear list

Looking at the HMRC pages on VAT exemption it looks like a company should be
able to charge only a composite rather than full VAT rate for computer
purchases for visually impaired people.
You would clearly not get 0% rating  and the examples the HMRC give for
working out the appropriate VAT rate are not straightforward, It looks like
though that the rate should be about 5% which is quite a saving.   Has
anybody got experience of using this?
HMRC website page on low vision aids and computers is
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?
_nfpb=true&_pageLabel=pageImport_ShowContent&id=HMCE_CL_000184&propertyType=
document#P231_22035

I am looking to buy a Mac this week and it would be useful to get clarity on
this.

Regards
David Griffith

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