The Radar Key Company toilet keys

radar toilet keys bulk home page toilet Key Prices Zero rated VAT for charities How to Order Radar toilet keys Print this page Text only website

If you are not VAT registered:-
you don't charge the disabled person VAT, but you may be able to buy the R.A.D.A.R. keys with VAT at the 0% rate.
Every zero-rated supply needs a declaration as below

"I (name and position).........of (charity and address)...........
declare that we are receiving (no.)..... R.A.D.A.R. NKS keys from The R.A.D.A.R. Key Company, EX8 1PE, in order to make
them available to disabled people for personal use. I claim that the supply of these keys is eligable for zero rating under group 14 of schedule 5 to the value added tax 1983. Signed................... Dated............"

If you are VAT registered :-

                       then you may be able to either:-
1) Buy the R.A.D.A.R. keys with VAT at 0% (using a form as above)
2) Buy them with VAT at 20% and reclaim the VAT as normal.

         R.A.D.A.R. keys must have VAT charged at 20% unless each disabled person signs a form (as below).
There are serious consequences for illegally claiming zero rating.

"I am chronically sick or disabled (defined as substantially and permanently handicapped by illness, injury or congenital deformity) and am buying a R.A.D.A.R. NKS from............ for my personal use, and I claim that the supply of it is eligible for relief under group 14 of schedule 5 of the VAT 1983