Written question asked by David Chaytor (Labour) on Monday, 15 October 2007, in the House of Commons. It was due for an answer on Monday, 29 October 2007. It was answered by Jane Kennedy (Labour) on Monday, 29 October 2007 on behalf of the Treasury.

VAT: Sight Impaired

Question: To ask the Chancellor of the Exchequer what the annual cost was of the VAT exemption on software for blind and partially sighted people in the latest period for which figures are available.

Answer: VAT is usually chargeable on computer software, even when sold to blind and partially sighted people. However, certain pre-installed software is VAT zero-rated when sold with computer peripherals and equipment, such as a processor or base unit, that are themselves eligible for relief.HM Revenue and Customs does not collect data on VAT from individual goods and services, so the annual cost of VAT relief for computer software, equipment or peripherals is not available.

Secondary information