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VAT Info For Batteries

You can zero rate parts and accessories which you supply to an eligible customer provided that they were designed solely for use in or with goods which themselves qualify for VAT relief as described elsewhere in this section.

Parts means integral components without which the equipment is incomplete. Accessories means optional extras, which can be used to improve the operation of the equipment, or enable it to be used, or to be used to better effect, in particular circumstances. VAT relief does not apply to general use items such as standard batteries, even if these were purchased to be used within an item, which is eligible for VAT relief. If the batteries were solely designed to operate within the eligible item however, they would be eligible for relief.