On 25/09/2015 13:27, Bill Wright wrote:
David Woolley wrote:
On 25/09/15 09:17, brightside S9 wrote:
You realise that the rip off is worse than you percieve. Products
from the 'disabled shop' are VAT free, not from the 'golf shop'.

They shouldn't be selling a battery VAT free. The exemption is only
supposed to apply to equipment that has no significant non-disabled
use, and is being sold to an individual end user.

I'm well aware of the VAT situation. You are wrong. The exemption
applies to batteries for scooters.

There are exemptions but I suggest more caution, or at least from the
supplier.

https://www.gov.uk/government/public...d-older-people

Para 4.9:
"VAT relief doesn’t apply to the separate supply of general use items
such as standard batteries, even if these were purchased to be used
within an item which is eligible for VAT relief such as a mobility scooter."

and Para 5.5:
"............. a general purpose battery may be zero rated when supplied
as part of a wider service of repair and maintenance of a zero-rated
mobility scooter."

That suggests the supply of a standard battery should not be zero rate,
but where the battery is fitted as part of a overall maintenance or
service, then that maintenance or service can be zero rated.

In that respect David is correct. The supplier of your batteries could
easily be on the wrong end of a VAT bill from HMRC for non payment of
VAT and a further penalty of 100% of the unpaid VAT.

If you're in doubt, leave the name of your zero rated battery supplier
here and see if a few months down the line they still provide zero rated
batteries.