I am concerned about the issue of the VAT nazis trampling all over the
rights of people with disabilities with the sole intention of filling
the Treasury coffers with their ill gotten gains.
It is quite clear that the DFEE view dyslexia as a disability from
their statement in the guidance notes for administration of the DSAs:
"2.23 .The Regulations do not define disability, but LEAs should
consider all cases where extra costs are incurred in studying because
of physical disability or specific learning difficulty, including
dyslexia."
also, dyslexia is clearly covered by the DDA (see below), thus
software produced for use by this group should be zero rated in the
same way as for other disabilities.
If a VAT tribunal has decided that this is not possible, one wonders
if they attempted to define disability or to say that dyslexia is not
a disability. If they have done either of these they may have acted
ultra vires, and they should be challenged in this respect. It is not
their place to define either of these terms but only to interpret the
legislation as it obtains.
Disability Discrimination Act.
Part I
DISABILITY
1.-(1) Subject to the provisions of Schedule 1, a person has a
disability for the purposes of this Act if he has a physical or mental
impairment which has a substantial and long-term adverse effect on his
ability to carry out normal day-to-day activities. (2) In this Act
"disabled person" means a person who has a disability.
Schedule 1
4.-(1) An impairment is to be taken to affect the ability of the
person concerned to carry out normal day-to-day activities only if it
affects one of the following-
(a) mobility;
(b) manual dexterity;
(c) physical co-ordination;
(d) continence;
(e) ability to lift, carry or otherwise move everyday objects;
(f) speech, hearing or eyesight;
(g) memory or ability to concentrate, learn or understand; or
(h) perception of the risk of physical danger.
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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