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Value Added Tax
Return to Information Sheets Contents Page There are a wide range of VAT reliefs for purchases by people who are disabled and the charities which serve their needs. When VAT was introduced in the UK in 1973, it was agreed that disabled people should not have to bear the additional burden of the tax when they have to buy certain items designed solely for their use, or when requiring adaptations to standard equipment in order for them to be able to use it. Many goods which are of benefit to people with particular disabilities, may not qualify for relief because they are designed for wider use. More information about the reliefs is in HM Customs and Excise booklet "Reliefs for Disabled People" (Notice 701/7). DIAL Disclaimer |