To my knowledge LEAs can claim back VAT on all purchases, so there is
no need to deduct it from the student's DSAs. If the LEA give a
cheque to the student, and the student orders the equipment and sends
the supplier a VAT declaration form stating that they have a
disability, they can be exempted from VAT on items designed for
people with disabilities.
Steve.
> Having been recently appointed as Special Needs Adviser at the University of
> Surrey, I have been alerted to the fact that equipment bought for people
> with disabilities which cannot be used by able bodied is VAT exempt.
> However, as Local Education Authorities do not have charitable status, and
> in most cases pay the invoice for any equipment ordered, I am told that they
> are charged for and liable for VAT which comes out of the individual
> student's DSA.
>
> As I am getting different stories from different sources can anyone tell me
> how you order equipment to avoid VAT.
>
> Any other comments please.
>
> Sharon (Taylor)
>
>
Steve Metcalfe
Division of Assistive Resources and Technology
University of Lincolnshire & Humberside, UK
Tel: +44 (0)1482 440550 ext. 4029
Fax: +44 (0)1482 441411
EMail [log in to unmask]
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