Can I really buy a vat-free iPad as it's for a disabled person?

[Iceflower]

I read on a chat forum that some Apple Stores do not levy vat on iPads if it's for someone registered disabled, ie receiving DLA.

I've googled and found this www.hmrc.gov.uk/vat/sectors/consumers/disabled.htm#2

It doesn't seem clear cut to me, and I wondered if anyone here has/knows anyone who's succeeded?

Hi

I had a quick look and it looks like this was designed for specific purpose medical/disability aids.

Indeed it says:

If you need to have any general purpose goods adapted to suit your condition, anything you pay to have them adapted will be VAT free, but you will still have to pay the normal rate of VAT on the goods themselves.

I think an ipad must count as a general purpose good.

However, if the ipad store agree not to charge it, that is their loss...!

, I'm sure Apple will notice the drop in profits!

Joking apart, there may be a case for exemption on the iPad, as it is increasingly being accepted in special education, and Apple has a sizeable section on their Education store about this.

It seems each iPad (or Mac) has options for special needs which need to be set, and thus ADAPTED, satisfying the adaptation requirement.

I am wondering if it is the means by which you buy it. I'd be surprised if you could get it vat-free from an Apple Store, but perhaps if you make a purchase through a therapy centre or with the assistance of a therapist it might be different.

Also, is there a rebate scheme by which you can get a vat refund for therapeutic purchases? We live in Canada, but buying Bee's software for her iPad had to be done through the iTunes store, and tax is always added - I don't know of a way around that part...

However, the adaption requirement applies to the cost of adaption and not the general purpose goods themselves.

Or so it seems from above.

I think you would be hard pressed to argue the ipad is an aid as set out in that link but you could argue it is a general purpose item which can be adapted to be an aid. But the VAT exemption would be applied to the adaption and not the ipad.

But that is only what I read from the website. It may be more complicated than that.

Buy an educational app and go in and say u need it adapted by an iPad extension

Well I will certainly test out that theory as we are getting another iPad for DS, and we have a DLA letter.....

all you need is the vat exemption form

MiL is disabled and gradually over the years lost the use of her thumbs and fingers until now she has to pick up things just using the base of her hands. We were considering an Ipad for Christmas so that she could read and look at things just by touch. You've got me all excited now!

I think I will be going to my local Apple Store and test this too!

About 15 months ago I bought dd a MacBook Pro, she was housebound and a laptop her only contact with the outside world. The Apple Store heard her (sad) story and gave me an education discount and a 3 year warranty for only £16

is there any charities you could ask about help with getting a ipad for educational tool. my daughter has global developmental delay and uses one at school she is statemented, the teacher thinks it would be brilliant to have one at home. any advice please.

family fund provide ipads if you fall within their criteria for funding

No, you can't. The exemption is for equipment designed solely for use by a disabled person. If the manufacturer produced an IPad which had preloaded SN software and could only have SN suitable apps loaded onto it, then it would be eligible.

An IPad bought from an apple store is for general use, even if you then use it exclusively for a child with SN:

HMRC site
"4.5.6 Computer software and hardware

Computer systems are increasingly being used as aids to disability. The systems are made up of a number of separate pieces of software and hardware. Some are general use items taxable at the standard rate of VAT, whilst others have been designed solely for use by a disabled person and are therefore eligible to be supplied at the zero rate.

....

9.2 Concession 1 - zero-rating of central processor

A central processor may be zero-rated if:

it is sold as part of a computer system; and
it has software installed, which enables a disabled person to use the computer system or other software effectively, or to carry out tasks effectively when otherwise they could not.

No other general purpose hardware may be zero-rated under this or any other concession.
top ^
9.3 Concession 2 - Composite rate of VAT for computer systems

Traders supplying disabled people with complete computer systems that contain significant specialist items for use by disabled customers may use a composite VAT rate for such supplies. This rate will be based on supplies of such packages made by that supplier over a recent representative period.

In addition to the items of equipment designed solely for the use of a disabled person, the suppliers may include the values of the following elements of the package in the zero-rated portion:

the central processor described at paragraph 9.2; and
costs charged to the customer for the installation of the equipment and for the training in its use.

9.5 Restrictions on both concessions

The arrangements apply only to complete packages. Replacement units or upgrading items will be liable to tax at the standard rate unless they are ?designed solely? for use by disabled people when, of course, they will be zero-rated. Thus, if a customer changes the central processor, the standard rate will apply."

Thing is my daughters school which is an academy offered iPads to parents to buy for the children vat free. They did a bulk order and an iPad cost us £250. Surely if a mainstream school can get iPads VAT free on the pretex they are for education then asking for VAT free iPads for disabled children seems perfectly reasonable