In a message dated 20/12/00 09:50:53 GMT Standard Time,
[log in to unmask] writes:
<< If what they are saying is that they use a different definition of
disability than the one in the DDA and they apply it to someone
and do not allow them VAT exemption for a product which can be
zero rated when purchased by an eligible person they will surely be
in breach of the DDA. What happened to "joined up thinking"?
>>
Surely there is a big difference between denying someone access to a service
availabale to others without a disability and allowing them not to pay a tax
that is paid by everyone else? I'm not saying that a person with a
disability should pay VAT simply that I understand that the DDA is designed
to stop/reduce discrimination, it would be hard to argue that paying a tax
common to all was discrimination. The VAT relief was insitigated as relief
on purchasing necessities to address a need arising from a disability. Not
all equipment will address all disabilities and it is therefore right that
C&E apply some criteria. The DDA might provide useful criteria but as C&E
are not denying a service I doubt if they would be 'in breach' if they chose
not to use it.
Anyway, as we know, the student isn't paying the VAT, the DfEE are so 80% of
these arguments are pointless as the award will be within the limits of the
DSA even with VAT added and VAT therefore does not limit the funding
available to the student.
Mick Trott
UKASSESSMENTS
|