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VAT on Batteries!
Anyone else here just love the mine field with regard to supplying Standard batteries for a stairlift?
I have previously phoned the HMRC helpline a few years ago and was told in no uncertain terms that I should charge VAT on batteries whether the user was exempt or not.
Until today that has been my understanding – if batteries aren’t bespoke then they are laible for VAT even when being replaced at a service or callout.
I was having a quick update of the HMRC site and I have come across this ……Section 4.9 says they are VAT liable but 5.5 says they aren’t, it would appear that if you fit the batteries they are VAT exempt (obviously providing the user is sick or disabled) but if you sell them over the counter for the user to fit themselves then they do incur VAT.
Anyone else managed to get a definitive answer.
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