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Value Added Tax Changes

by Allan Wilson

on Mon Aug 15, 2016

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The British Assistive Technology Association (BATA) web site has news of a decision to introduce zero rating for VAT for mobile phones and laptops pre-loaded with software designed solely for the use of a disabled person.

The case was brought by Iansyst Ltd, who argued that their CapturaTalk literacy support app on a mobile phone was designed solely for disabled people and should be zero-rated for VAT, even though it could be used by non-disabled people.

Tags: vat, laptops, mobile phones, apps

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