On 26/09/2015 15:25, Dave Plowman (News) wrote:
In article ,
Bill Wright wrote:
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.

It would be a poor do if HMRC chased a disability specialist for this.
Who's to say who fitted the battery? I've been using the same two firms
for years without any problem. I think even HMRC has a modicum of common
sense.

Could be a problem where the battery is shared with other products,
though, and sold mail order. Who's to say it will only be used in a zero
rated application?

There are some online retailers willing to sell multi-use batteries on
the receipt of a completed form.

They are running a considerable risk to HMRC whose guidelines are quite
clear.