Laptop Computers - Sales to Pupils

Some of you will have received advertising material promoting an assisted purchase scheme for laptops. This says that you can supply laptops to pupils without charging VAT. This is NOT correct.

The VAT manual makes it clear that the concessions available for sales of certain items without VAT do not apply to computers; regular classroom use is the best way of demonstrating that items sold to pupils are necessary for and integral to pupils’ education.

A possible extension of the concessions relating to sales to pupils to cover computers is under consideration but no change has taken place. I shall let you know as soon as HMRC have completed their “technical review” and announced a decision..