Goods for disabled people – equipment and appliances must be designed solely for disabled people. According to HMRC: “Equipment or appliances designed for general use or designed for use by disabled and non-disabled people alike will not qualify for VAT relief.”
Charity-funded equipment for medical and veterinary uses – “medical equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment.”
For further information on why TheRockinR Gaming Carts or TheRockinR Revamp do not qualify for VAT Exemption, please see the sources below:
- https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017#goodseligible
- https://www.gov.uk/guidance/charity-funded-equipment-for-medical-and-veterinary-uses-notice-7016#what-is-medical-equipment
If you are a VAT-registered individual, business or organisation, it is possible to claim the cost of the VAT back on your VAT return.