Reclaiming VAT Relief for Charities and Disabled Persons

Following a number of members seeking advice regarding the eligibility for claiming VAT relief on audio equipment for disabled people or for those in non-profit organisations, including charities, we have published a guidance note in the Document Templates section of the Members’ Area on the ISCVE website.

As an example of one scenario that often occurs for ISCVE members, if a charity is making a room hearing loop system available for general use of all those people who might require it, rather than for the personal use of specified individuals, VAT relief cannot be applied for the purchase/installation of the hearing loop system, but, if a charity is purchasing a product, ie, a Hearing loop listener for a specific individual, then VAT relief can be claimed.

In some examples an ‘eligibility for relief declaration document’ is required and to this end we have also made a template document available, which can also be found in the Members’ Area.