Following recent correspondence on dis-forum I asked the VAT about
this. They sent me a little booklet, listing all the conditions
which need to be fulfilled before goods can be zero-rated. I quote.
"To qualify for zero-rating, the goods must have been specially
designed to be suitable for use by a disabled person." "General
purpose goods which are ofbenefit to disabled people but which are used
by disabled people and by able-bodied people alike are not eligible."
This would rule out computers, printers, even spell checking
software. To my surprise I found it rules out hearing aids, which I
would have thought were most definitely solely for use by disabled
people.
Can someone please tell me what on earth is being supplied to
dyslexic students which is for their use alone and cannot be used by
non disabled people?
Regards, Anne-Denise.
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