Zero Rated VAT

ZERO % VAT FOR CHARITIES

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. Key Company 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. Key Company 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 eligible 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. Key Company keys with VAT at 0% (using a form as above)
2) Buy them with VAT at 20% and reclaim the VAT as normal.


 

ZERO % VAT FOR INDIVIDUALS

R.A.D.A.R. keys must have VAT charged at 20% unless each disabled person or someone buying on their behalf 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. Key Company key 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 Signed.....Dated....Name.....Address.....'