Vat on Batteries

[kevin]

What’s everyones interpretation on this minefield?
As I understand it only bespoke stairlift batteries are Vat exempt, standard gel SLA batteries being universal in thier nature are not.
As such I have always added Vat to my invoices for the cost of SLA batteries.
Recently I have had a customer claim that as I supplied and fitted the batteries directly into his stairlift they should be exempt, his belief is that it fell under one of the other exemptions. I’m afraid I can’t remember which one now.
As we have a good relationship, and it is only a small amount, he paid the vat anyway.
Does anyone know anything definite on this?

[stairliftguy]

Well my understanding is if they are dedicated batteries for mobility equipment (bison) then no VAT, but if they are standard 12v 7ah which can be used on other non mobility equipment then yes VAT is chargeable. (If you are selling the batteries over the counter). If you are fitting them to the mobility equipment and the customer is VAT except then no VAT is chargeable. I think that makes sense. lol

[stairliftguy]

Well my understanding is if they are dedicated batteries for mobility equipment (bison) then no VAT, but if they are standard 12v 7ah which can be used on other non mobility equipment then yes VAT is chargeable. (If you are selling the batteries over the counter). If you are fitting them to the mobility equipment and the customer is VAT except then no VAT is chargeable. I think that make sense. lol