HMRC guidance on VAT on computer equipment for disabled people

This is a draft of updated wording for guidance on zero rating computer equipment for disabled people.

It follows recent events including: the iansyst tribunal ruling,  HMRC’s decision not to appeal it; HMRC’s consequent proposal to remove the Extra Statutory Concession on computers because it is no longer necessary; discussions on detail between BATA and HMRC; and HMRC’s suggestion at the last meeting that BATA should itself suggest guidance that would meet BATA members’ needs for clarity and consistency.

VAT guidance on the topic comes in two places – paragraph 4.6 of VAT notice 701/7 on VAT reliefs for disabled and older people and HMRC’s internal manual which is published on the web. The latter would normally be expected to have a section elaborating on the topic for VAT staff who need to give further guidance to suppliers, charities and disabled people.