Guide to VAT Relief
You may qualify for VAT Relief if you have a registered disability or learning difficulty such as dyslexia. VAT Relief can be applied to any assistive technology products – qualifying products are clearly marked on our website.
There are 3 levels of VAT / VAT Exemption available when purchasing from a Scottish Supplier. They are:
Full VAT: 20%
Composite Rate: 5.13%
Zero Rated: 0%
Examples of products that are VAT Exempt (0%)
TextHELP Read and Write GOLD This is assistive literacy support software written specifically for people with dyslexia. As dyslexia is a recognised disability in the U.K. this product qualifies for VAT Exemption, if you are VAT Exempt and purchasing the software for your own use.
Supernova Magnifier Similarly this software has been developed for people with Visual Impairments. Again, this qualifies for VAT Exemption if you are purchasing the software for your own use and are registered blind or disabled.
In short – all Assistive Technology products, if purchased by someone with a disability for their own personal use will be VAT Exempt (0% VAT).
Composite Rate (5.13%)
Non Assistive Technology items are subject to 20% VAT under UK Law, regardless of your disability. Simply put – if you purchase, for example, a laptop (which is not Assistive Technology) you will be charged 20% VAT.
Composite Rate (5.13%) is applied if there are Non Assistive Technology (20% VAT) and VAT Exempt Assistive Technology (0% VAT) which when combined create an assistive product on the same order. For example – you purchase a Laptop (non Assistive Technology) and TextHELP Read and Write Gold (0% VAT Exempt). When installed the Assistive Software makes the laptop an Assistive Product as it’s sole purpose is to run TextHELP Read and Write.
If you purchase a Laptop and an item which does not require installation (a portable magnifier, for example) then the laptop has not been changed to an Assistive Product. Therefor it is still subject to 20% VAT and the Portable Magnifier will be subject for 0% VAT.
If you have any questions regarding VAT rates and possible VAT relief then please do not hesitate to contact one of our customer service team who will be happy to explain further.
Please be assured, as a company we adopted this VAT method to ensure that we can consistently offer the best total price for our clients.