![]() ![]() In such cases, it may help if you get written confirmation of the designer’s intention or the design specification of the product from the manufacturer. You may not know whether the equipment or appliance is designed solely for use by disabled persons and eligible for VAT relief. You, the supplier, are responsible for making sure that your customer meets all the conditions for zero rating. 2.3 Who should decide whether goods or services qualify for zero rating HMRC cannot make refunds directly to your customers. More details of how this is done are in How to correct VAT errors and make adjustments or claims (VAT Notice 700/45). If you charge VAT incorrectly, make an adjustment to your VAT records and refund the VAT to your customer. Zero rating works by the supplier not charging VAT. goods and services are eligible to be supplied at the zero rate, see paragraph 2.4Ģ.2 How the customers get the VAT zero rate.goods are for the personal or domestic use of the customer, see paragraph 3.4.customer is eligible to buy supplies at the zero rate, see section 3.Supplies of goods and services are only zero-rated when all of the following conditions are met, the: When to zero rate goods and services for disabled people 2.1 When supplies can be zero-rated Schedule 7A, Group 10 specifies the reduced-rated goods and services explained in this noticeĢ. ![]() ![]() Schedule 8, Group 12 (as amended by SI 1997/2744, SI 2000/805, 2001/754, 813) specifies the zero-rated goods and services explained in this notice.Section 29A holds that goods and services specified in Schedule 7A to the Act are reduced-rated.Section 30 holds that, goods and services specified in Schedule 8 to the Act are zero-rated.The term ‘disabled’ is used throughout this notice and means ‘disabled or those with chronic illnesses’. mobility aids to people aged 60 or over.charities which serve the needs of disabled people.Information is also available about computer devices and other electronic devices that are sold as part of an assistive technology system. the declaration your customer should give to you.This is only possible with the right grade of stainless steel, so remember that it is important to make sure that you know what grade of stainless steel your pool ladder is made from.1. What this means is that cleaning is much easier and maintenance is reduced to a regular wipe down with warm water and a little washing up liquid to keep your pool fittings looking like the day they arrived. With the mirror finish, it is like wiping a mirror and the product looks fantastic. We also supply our pool parts in a mirror finish ( shiny ) which stops any contaminates getting lodged in any surface grooves as are present in brushed finishes. This is the same quality of stainless steel that we use for all the boating components that are fitted onto all the luxury yachts and other ocean going boats. We make all our pool parts from 316 Marine Grade stainless steel. With the correct grade of stainless steel where the chromium and nickel levels are high this problem is dramatically reduced. Pool chemicals and imbalances in chemicals can cause any equipment used in a pool to become damaged. WHAT GRADE OF STAINLESS STEEL IS YOUR POOL LADDER MADE FROM, IS VERY IMPORTANT ? ![]()
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