Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules

• The First-tier Tribunal ruled that Nimbus’s Access Card for disabled users qualifies for VAT zero-rating.
• The card provides disability verification, an electronic profile, and a physical card, with the card being the main element for users.
• Although legally a supply of services (since Nimbus retains ownership), the Tribunal accepted it is effectively let on hire to users.
• Letting on hire of qualifying equipment is eligible for zero-rating under VAT rules.
• The decision confirms that VAT legislation can accommodate practical aids for disabled people, even if not sold outright.

Source: deeksvat.co.uk

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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