Whether an item was zero-rated for VAT purposes because it was to be used as or as an accessory for medical equipment, was could determined by the intention of the user of the product, and was not settled only be the expectation of the manufacturer. The wording ‘the supply of . . accessories for use.. With’ suggested that it was the intention of the user which was to be investigated. The fact that the goods might generally be used by others in a non-zero-rated context was not effective. Equally the fact that the equipment might be used by this tax payer for other non-zero rated purposes was not fatal to the claim. There was no element of the word accessory that suggested that it must be a non-essential part of the equipment.
Citations:
Times 10-Jul-2001, Gazette 05-Jul-2001
Statutes:
Value Added Tax Act 1994 Sch 8 Group 15 Note 3
Jurisdiction:
England and Wales
VAT
Updated: 28 April 2022; Ref: scu.88897
