SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 4— Talking books for the blind and F1disabled and wireless sets for the blind
1 Item No.
The supply to the Royal National Institute for the Blind, the National Listening Library or other similar charities of—
a
magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely F2disabled;
b
apparatus designed or specially adapted for the making on a magnetic tape, by way of the transfer of recorded speech from another magnetic tape, of a recording described in paragraph (f) below;
c
apparatus designed or specially adapted for transfer to magnetic tapes of a recording made by apparatus described in paragraph (b) above;
d
apparatus for re-winding magnetic tape described in paragraph (f) below;
e
f
magnetic tape upon which has been recorded speech for the blind or severely F2disabled, such recording being suitable for reproduction only in the apparatus mentioned in paragraph (e) above;
g
apparatus solely for the making on a magnetic tape of a sound recording which is for use by the blind or severely F2disabled;
h
parts and accessories (other than a magnetic tape for use with apparatus described in paragraph (g) above) for goods comprised in paragraphs (a) to (g) above;
i
the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above.
2
The supply to a charity of—
a
wireless receiving sets; or
b
apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette,
being goods solely for gratuitous loan to the blind.
Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.
Word in Sch. 8 Pt. II Group 4 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 6(b)