VAT Exemption and Access to Work

5th July 2013  •  No comments yet  •  Posted in Adapt IT news, Q & As

Is it possible to get VAT Exemption on adapted as well as Access to Work funding?

Well, full marks for trying but no.
Access to work schemeWe have sometimes been asked this in the past.  Having established that the customer is disabled and is probably exempt from VAT under the HM Customs and Revenue Guidelines (Notice 701/7 VAT Relief for disabled people), they then ask whether they can apply for an Access to Work grant.  This is a bit like being on a diet and taking sweetener in your coffee as well as sugar.

VAT Exemption

VAT exemption for individuals only applies for the personal use of  the disabled individual (charities have separate rules).  As soon as “work” of any description, even voluntary work, comes into the equation, then by definition it can no longer be for the individual’s “personal use”.

For more details on who is and who isn’t eligible for VAT relief, see the HM Revenue and Customs guidelines.

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