- Nimbus developed the “Access Card” to help disabled people communicate their access needs and serve as proof of disability.
- Nimbus charged standard VAT on the Access Card and sought HMRC’s confirmation on whether it should be zero-rated under VATA 1994 Sch 8 Group 12 Item 2(g).
- HMRC initially refused zero-rating, arguing the Access Card is a communication tool, not equipment or an appliance aiding a disability.
- Nimbus appealed HMRC’s decision.
- The Tribunal allowed the appeal, ruling the Access Card qualifies for VAT zero-rating.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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