What’s everyones interpretation on this minefield?
As I understand it only bespoke stairlift batteries are Vat exempt, standard gel SLA batteries being universal in thier nature are not.
As such I have always added Vat to my invoices for the cost of SLA batteries.
Recently I have had a customer claim that as I supplied and fitted the batteries directly into his stairlift they should be exempt, his belief is that it fell under one of the other exemptions. I’m afraid I can’t remember which one now.
As we have a good relationship, and it is only a small amount, he paid the vat anyway.
Does anyone know anything definite on this?