Summary 

The appellant was a company limited by guarantee, the trading subsidiary of a charity. It had developed and launched the ‘access card’ to help disabled persons convey their access requirements to venues and service providers, and to serve as recognised proof of their requirements. The appellant had accounted for VAT on the cards but contacted HMRC to see if they could be zero-rated. HMRC responded that they ‘are not eligible items because they are tools for communicating a disability, not a piece of equipment or apparatus that addresses an actual disability.’ This was an appeal against that decision. 

Background 

At the start of the hearing, the First-tier Tribunal (FTT) clarified the issues in dispute. The parties agreed that the primary issue in dispute was whether the supply was one of goods or