Ask the Experts

How to avoid battery charge

Q When I bought a battery for a wheelchair, I expected it to be zero-rated for VAT, but I’ve been told that this is no longer the case as people would buy these batteries for wheelchairs and then use them in golf buggies.  I wrote to HMS Customs & Excise who told me that the only way not to pay VAT on a battery is to buy the battery as part of a service at a wheelchair centre. This solution will incur extra charges as well as travel costs. Does Disability Now know of any way to avoid paying VAT on batteries, as it amounts to about £60?
David May, by email

Agnes Fletcher says: People with a long-term illness or disability don’t have to pay VAT on certain goods and services that they buy or bring into the UK. Some building work can also be free of VAT.

In general, items covered by the zero-rating scheme are of practical help to someone because of an illness or disability.

Zero-rating applies to the following items:

• adjustable beds, chair lifts, hoists and sanitary devices
• auditory training aids
• low vision aids
• medical and surgical appliances designed solely for the relief of a disability
• alarms
• motor vehicles, boats and other equipment and appliances designed solely for use by chronically sick or disabled people.

The scheme also applies to any charges made for the installation, repair and maintenance of these items, or on any spare parts and accessories needed for them.

Zero-rating on building work includes work on:

• ramps, doorways and passages
• bathrooms, washrooms and lavatories
• lifts.

For any general purpose goods adapted for use by a disabled person because of their condition, anything paid to have them adapted will be VAT free, but the normal rate of VAT will apply on the goods themselves.

Also, people over 60 may not have to pay the full standard rate of VAT if they get certain mobility aids installed in their home.

Where you may be falling foul of the regulations is when it comes to the criterion about “equipment and appliances designed solely for use by disabled people”. As you say, batteries of the type you need may have other purposes. However, the fact that you have been advised that the batteries can be bought from wheelchair centres implies that this is not the major factor.

Another relevant aspect of the regulations is that it is the supplier who is responsible for ensuring that all the conditions for zero-rating are met. Specialist centres will be  experienced in this and will usually simply have a form for people to sign self-declaring a disability.

The site vbat.co.uk, which sells mobility equipment including batteries, for example, quotes the following:

“The price we quote excludes VAT and assumes that a simple one page form is completed and returned to us. On the day we receive your order we will dispatch the form to you together with a stamped addressed envelope for its prompt return. Upon receipt of the completed form your mobility solution will be dispatched to you.”

I’m assuming your question means that these sorts of sites are offering batteries at a premium and/or charging extra for delivery when you could collect the battery from somewhere local if VAT was non-chargeable. Perhaps you can find a local mobility centre and pick up a battery from them, thus avoiding the battery charges.

Can the Jobcentre spy on me?

Q The Jobcentre has asked me for three years of bank statements to check I’ve had the care I’ve claimed for. Is it allowed to do this? And can you tell me if my savings are taken into account for Disability Living Allowance (DLA) and other benefits?
Beverly Hall, by phone

Ken Butler of Disability Alliance replies: Your DLA seems to have been awarded to help you with a need for “attention” (personal care) or “super­vision” (watching over), but payments are not awarded on the basis that any or all the amounts you receive are only spent on personal care.

Once DLA (or Attendance Allowance) is paid, it is entirely up to the disabled person receiving the benefit to choose how to spend the extra help in a way best suited to their needs.

In addition, both DLA and Attendance Allowance are tax-free and non-means tested benefits, and can be paid in full on top of other social security benefits or tax credits.

Several other benefits are means-tested, including Income Support, Employment and Support Allowance (income-based), Jobseeker’s Allowance (income-based), Housing Benefit and Council Tax Benefit, and are awarded only after taking into account someone’s overall income and savings.

If you receive one of these means-tested benefits it may be that your Jobcentre wishes to check the level of any income or savings you have to confirm that the amount you receive is correct.

However, the Jobcentre should not be asking you for previous bank statements to confirm either that you need personal care or that any DLA paid to you has only been spent on personal care.