Two extra statutory Vat concessions relating to computer hardware for disabled people could be withdrawn following a House of Lords’ decision ‘(R v HM Commissioners of Inland Revenue ex p Wilkinson [2005] UKHL 30)’ clarifying the scope of HMRC’s discretion to make concessions departing from the strict statutory position.

HMRC is reviewing its concessions as a result of the decision and, while the majority can remain in place, some are considered beyond HMRC’s discretion. Of these, some can be legislated to preserve their effect, some are no longer necessary and others will need to be withdrawn.

‘Withdrawal of extra statutory concessions 2017’ seeks views on the potential impact of withdrawal of four of them

• zero-rating of a central processor if it has software installed that enables a disabled person to use software effectively – Notice 701/7 (Vat)

• composite rate of Vat for computer systems supplied to disabled people – 701/7 (Vat)

• affiliation fees for sports clubs – Notice 701/45 (Vat)

• C12 – Retail co-operative societies: accounting periods

21 January 2017