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APPENDIX 3

VAT and local Talking Newspapers

Consumables such as cassettes and CDs are not VAT free!

Extract from VAT Notice 701/1 (May 2004)
6.1.6 Equipment for producing 'talking' books and newspapers

Charities and voluntary bodies caring for the blind and the severely visually impaired can obtain zero-rating for purchases of sound recording and reproduction equipment (or parts and accessories for such equipment) that has been designed or specially adapted for recording or reproducing speech for the benefit of such persons. In the case of reproduction equipment, zero-rating will not apply where the equipment is available for use by anyone other than the blind or severely visually impaired. The zero-rating also covers radios and cassette recorders purchased by charities for free loan to the blind, and the repair or maintenance of any equipment mentioned in this paragraph.

Note that although this Notice 701/1 is titled Charities in this section it specifically refers to voluntary bodies as well.

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