VAT
VAT is payable on assistive software downloads, while software supplied as part of hardware is zero-rated. Does this make sense?
Yes, but implementing it on our first Lime Assistive Technology Ltd website using Shopify (very Canada & USA focused) proved very difficult so I moved www.lime-at.com to Wordpress which has proven to be a very good move. For a low annual cost, I got a plugin that asks the relevant VAT Exemption questions of UK customers, storing the information in their account and multiplying VAT Exempt items (but not shipping) by 0.8. To say that I was happy is an understatement!!
We still have to charge VAT when supplying retailers.
Sarah Jayne Davies