LON (94/293)

No. 12,654

Decision given 13 September 1994.

Zero-rating – Equipment for use in the medical treatment of handicapped persons – Meaning of ‘computer’, ‘computer equipment’ and ‘medical treatment’ – Whether spellcheckers were computer equipment – Whether persons suffering from dyslexia were ‘handicapped persons’ – Value Added Tax Act 1983, Sch. 5, Grp. 16, items 4 and 5.

  The issue was whether VAT at the standard rate had been correctly charged to the appellant on supplies to it of spellcheckers and wordmasters.

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