Actegy v HMRC

In Actegy v HMRC [2019] UKFTT 139 (26 February 2019) the FTT found that devices designed for handicapped people but marketed to a wider audience fell within the scope of VAT 1994 Sch 8 Group 12 item 2(g).

Actegy manufactures and sells electrical muscle simulation (EMS) devices. EMS technology is used for pain relief. The packaging for these devices states that they reduce ‘aches and pains in the legs and feet; reduce swollen feet and ankles; alleviate cramp; strengthen leg muscles; actively improve circulation’. The packaging therefore recommends the use of the devices by people suffering from ‘diabetes osteoarthritis poor mobility muscular weakness post-surgery recovery etc.’ The issue was whether the devices fell within the scope of VATA 1994 Sch 8 Group 12 item 2(g) (supplies to handicapped persons). It was accepted that the devices were for ‘personal use’...