Talking books for blind people – VAT zero rating

Talking bookTalking books for the blind and handicapped and wireless sets for the blind are zero rated. This relief is restricted to supplies to charities of equipment for the recording of speech, accessories and materials and repair of such equipment.

Also zero-rated are wireless sets and tape recorders and the provision to a charity of radio sets and tape recorders for free loan to the blind.

This relief is provided for in Schedule 8, Group 4 of VAT Act 1994.

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