Tax relief on purchases of See and Learn teaching materials
We are able to supply our See and Learn kits free of VAT for use with children with Down syndrome to families in the UK and the European Union, and to charities in the UK.
DSE is permitted to supply printed See and Learn teaching materials free of VAT to eligible clients in the UK and the European Union. This follows discussions with HM Revenue and Customs and confirmation that the resources now fall within the provisions of the VAT Act 1994.
See and Learn teaching materials can be supplied free of VAT on the following conditions:
- the item(s) are supplied to children with Down syndrome or a condition resulting in similar disabilities likely to be assisted by the materials
- the item(s) are being purchased specifically for use with the disabled child or a group of disabled children and not for business or other purposes (such as by other non-disabled children)
- the item(s) are supplied to the disabled child (or their parent or guardian) within the UK or the European Union; or the item(s) are supplied to a charity within the UK to make available for a disabled child for their personal use
For more detailed guidance about eligibility for tax relief, please refer to VAT Notice 701/7: VAT reliefs for disabled and older people.
Apps and other publications
Please note that the tax relief only applies to printed See and Learn teaching materials. We are unable to zero-rate the supply of See and Learn apps sold through app stores. Nor are other taxable items (for example, DVDs, PDF ebooks and checklists) eligible for tax relief.
Supplies outside the European Union
The tax relief for See and Learn materials does not affect supplies to clients outside the EU. Goods exported outside the EU are already zero-rated.
How to claim tax relief
To claim tax relief, place your order via our UK online store. When you checkout (if your basket includes eligible items), an option to request tax relief will be shown. Check the box to claim tax relief:
Then, continue to checkout and provide payment as usual.
Note: At first, VAT will not be deducted from your order. We will adjust your payment and deduct the VAT when you have completed the tax relief declaration.
After you checkout you will receive an email from us with a link to an online declaration form where you can confirm your eligibility for tax relief. When you have completed and submitted the form, we will amend your order and ship the items to you.
If you have any questions, please contact us at firstname.lastname@example.org