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HMRC internal manual

VAT Joint and Several Liability

Legislation: What is meant by ‘other equipment’ and ‘parts, accessories and software’?

Both versions of Section 77A(1) of the VAT Act 1994, as set out in JSL2050 and JSL2100, use the term ‘any other equipment’ in the description of the goods the measure applies to. Whilst this includes parts, accessories and software (e.g. computer chips, telephone chargers, memory cards or games cards) it does not include parts such as screws and wires used in the manufacture of general items.

In the legislation prior to 1 May 2007 the phrase ‘parts, accessories and software’ was used and referred to items made or adapted for use in connection with computers, computer systems, telephones or telecommunications.