\u96fb\u52d5\u8eca\u3044\u3059\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306fVAT\u514d\u9664\u3067\u3059\u304b\uff1f <\/p>\n
\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc<\/a> are essential for many people with disabilities or limited mobility, offering them greater independence and freedom. However, the cost of these scooters can be a barrier for some, and one of the most significant expenses is the battery<\/a>. In the UK, mobility scooter batteries may be eligible for VAT exemption, which can help to make them more affordable for those who need them. In this article, we will discuss the VAT exemption for mobility scooter batteries, the requirements for eligibility, and the implications for users, distributors<\/a>, dealers, and healthcare procurement professionals.<\/p>\n \u96fb\u52d5\u8eca\u3044\u3059\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306fVAT\u514d\u9664\u3067\u3059\u304b\uff1f <\/p>\n \u7c21\u5358\u306b\u8a00\u3048\u3070\u3001\u6761\u4ef6\u6b21\u7b2c\u3067\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u96fb\u52d5\u8eca\u3044\u3059\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u7279\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306bVAT\u514d\u9664\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002VAT\u514d\u9664\u306e\u8cc7\u683c\u3092\u5f97\u308b\u306b\u306f\u3001\u96fb\u52d5\u8eca\u3044\u3059\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3001\u96fb\u52d5\u8eca\u3044\u3059\u306e\u63a8\u9032\u306e\u305f\u3081\u3060\u3051\u306b\u4f7f\u7528\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u305d\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3053\u306e\u76ee\u7684\u5c02\u7528\u306b\u8a2d\u8a08\u3055\u308c\u3066\u304a\u308a\u3001\u4ed6\u306e\u8eca\u4e21\u3084\u6a5f\u5668\u306b\u306f\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n \u3055\u3089\u306b\u3001\u96fb\u52d5\u8eca\u3044\u3059\u306f\u3001\u8eab\u4f53\u7684\u306a\u969c\u5bb3\u306b\u3088\u308a\u666e\u901a\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3084\u666e\u901a\u306e\u79c1\u7528\u8eca\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u4eba\u306b\u3088\u3063\u3066\u4f7f\u7528\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u30d0\u30c3\u30c6\u30ea\u30fc\u306fVAT\u514d\u9664\u3068\u306a\u308a\u3001\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u8cbb\u7528\u306fVAT\u3092\u52a0\u3048\u305a\u306b\u6d88\u8cbb\u8005\u306b\u8ee2\u5ac1\u3067\u304d\u307e\u3059\u3002<\/p>\n \u3069\u306e\u30bf\u30a4\u30d7\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u304cVAT\u514d\u9664\u3067\u3059\u304b\uff1f <\/p>\n \u96fb\u52d5\u8eca\u3044\u3059\u306b\u4f7f\u7528\u3055\u308c\u308b\u30d0\u30c3\u30c6\u30ea\u30fc\u306b\u306f\u3001\u4e3b\u306b\u925b\u9178\u96fb\u6c60\u3068\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u96fb\u6c60\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u4e21\u30bf\u30a4\u30d7\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3001\u524d\u8ff0\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306bVAT\u514d\u9664\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u925b\u9178\u96fb\u6c60\u306f\u3001\u96fb\u52d5\u8eca\u3044\u3059\u3067\u6700\u3082\u4e00\u822c\u7684\u306b\u4f7f\u7528\u3055\u308c\u308b\u30bf\u30a4\u30d7\u3067\u3001\u4e00\u822c\u7684\u306b\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u96fb\u6c60\u3088\u308a\u3082\u5b89\u4fa1\u3067\u3059\u3002\u4e00\u65b9\u3001\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u96fb\u6c60\u306f\u8efd\u91cf\u3067\u5bff\u547d\u304c\u9577\u3044\u305f\u3081\u3001\u9ad8\u7d1a\u306a\u96fb\u52d5\u8eca\u3044\u3059\u306b\u4eba\u6c17\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n \u8ab0\u304cVAT\u514d\u9664\u306e\u96fb\u52d5\u8eca\u3044\u3059\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u5bfe\u8c61\u3067\u3059\u304b\uff1f<\/p>\n VAT\u514d\u9664\u306e\u96fb\u52d5\u8eca\u3044\u3059\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306b\u306f\u3001\u6b21\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n \u96fb\u52d5\u8eca\u3044\u3059\u306f\u3001\u96fb\u52d5\u8eca\u3044\u3059\u306e\u63a8\u9032\u306e\u305f\u3081\u3060\u3051\u306b\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3002<\/p>\n \u96fb\u52d5\u8eca\u3044\u3059\u306f\u3001\u8eab\u4f53\u7684\u306a\u969c\u5bb3\u306b\u3088\u308a\u666e\u901a\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3084\u666e\u901a\u306e\u79c1\u7528\u8eca\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u4eba\u306b\u3088\u3063\u3066\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3002<\/p>\n \u5229\u7528\u8005\u306f\u65e5\u672c\u5728\u4f4f\u3067\u3042\u308a\u3001\u96fb\u52d5\u8eca\u3044\u3059\u306f\u65e5\u672c\u3067\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n \u5229\u7528\u8005\u3068\u533b\u7642\u8abf\u9054\u5c02\u9580\u5bb6\u3078\u306e\u5f71\u97ff\u306f\u4f55\u3067\u3059\u304b\uff1f<\/p>\n \u96fb\u52d5\u8eca\u3044\u3059\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306eVAT\u514d\u9664\u306b\u306f\u3001\u5229\u7528\u8005\u3068\u533b\u7642\u8abf\u9054\u5c02\u9580\u5bb6\u306b\u3044\u304f\u3064\u304b\u306e\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u3001VAT\u514d\u9664\u306f\u96fb\u52d5\u8eca\u3044\u3059\u3092\u3088\u308a\u624b\u9803\u306b\u3057\u3001\u3053\u308c\u3089\u306e\u6a5f\u5668\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u65e5\u5e38\u306e\u79fb\u52d5\u624b\u6bb5\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n \u307e\u305f\u3001VAT\u514d\u9664\u306f\u3001\u96fb\u52d5\u8eca\u3044\u3059\u3084\u305d\u306e\u90e8\u54c1\u306e\u8cfc\u5165\u3092\u62c5\u5f53\u3059\u308b\u533b\u7642\u8abf\u9054\u5c02\u9580\u5bb6\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002VAT\u514d\u9664\u306e\u57fa\u6e96\u3092\u7406\u89e3\u3057\u3001\u8abf\u9054\u306b\u4f7f\u7528\u3055\u308c\u308b\u30d0\u30c3\u30c6\u30ea\u30fc\u304c\u5fc5\u8981\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u533b\u7642\u8abf\u9054\u5c02\u9580\u5bb6\u306fVAT\u514d\u9664\u306e\u96fb\u52d5\u8eca\u3044\u3059\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u8cfc\u5165\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3067\u304d\u307e\u3059\u3002<\/p>\n \u30c7\u30a3\u30fc\u30e9\u30fc\u3084\u8ca9\u58f2\u696d\u8005\u306f\u3053\u306e\u60c5\u5831\u3092\u3069\u306e\u3088\u3046\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/p>\n \u30c7\u30a3\u30fc\u30e9\u30fc\u3084\u8ca9\u58f2\u696d\u8005\u306f\u3001\u3053\u306e\u60c5\u5831\u3092\u6d3b\u7528\u3057\u3066VAT\u514d\u9664\u306e\u96fb\u52d5\u8eca\u3044\u3059\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u5728\u5eab\u306b\u78ba\u4fdd\u3057\u3001\u9867\u5ba2\u306bVAT\u514d\u9664\u306b\u3064\u3044\u3066\u77e5\u3089\u305b\u308b\u3053\u3068\u3067\u3001\u5546\u54c1\u3092\u3088\u308a\u9b45\u529b\u7684\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001\u65e5\u5e38\u7684\u306b\u96fb\u52d5\u8eca\u3044\u3059\u3092\u5fc5\u8981\u3068\u3059\u308b\u9867\u5ba2\u306b\u3068\u3063\u3066\u6709\u5229\u3067\u3059\u3002<\/p>\n \u307e\u305f\u3001\u30c7\u30a3\u30fc\u30e9\u30fc\u3084\u8ca9\u58f2\u696d\u8005\u306f\u3001VAT\u514d\u9664\u306e\u96fb\u52d5\u8eca\u3044\u3059\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u63d0\u4f9b\u3057\u3001VAT\u514d\u9664\u306b\u3064\u3044\u3066\u306e\u60c5\u5831\u3092\u9867\u5ba2\u306b\u4f1d\u3048\u308b\u3053\u3068\u3067\u3001\u7af6\u5408\u4ed6\u793e\u3068\u306e\u5dee\u5225\u5316\u3092\u56f3\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n VAT\u514d\u9664\u306e\u96fb\u52d5\u8eca\u3044\u3059\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u8981\u4ef6\u306f\u4f55\u3067\u3059\u304b\uff1f<\/p>\n \u524d\u8ff0\u306e\u9069\u683c\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u52a0\u3048\u3001VAT\u514d\u9664\u306e\u96fb\u52d5\u8eca\u3044\u3059\u30d0\u30c3\u30c6\u30ea\u30fc\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u4ed6\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\uff1a <\/p>\n \u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3001\u96fb\u52d5\u8eca\u3044\u3059\u306e\u63a8\u9032\u306e\u305f\u3081\u306b\u7279\u5225\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n \u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u65b0\u54c1\u3067\u672a\u4f7f\u7528\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n \u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3001\u4f9b\u7d66\u8005\u304b\u3089\u306e\u6709\u52b9\u306a\u514d\u7a0e\u8a3c\u660e\u66f8\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n \u4f9b\u7d66\u8005\u306f\u6709\u52b9\u306a\u6d88\u8cbb\u7a0e\u767b\u9332\u8a3c\u660e\u66f8\u3092\u4fdd\u6301\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n \u9867\u5ba2\u306f\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\uff1f<\/p>\n \u9867\u5ba2\u306f\u3001\u3053\u308c\u3089\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u5728\u5eab\u3057\u3066\u304a\u308a\u3001\u6709\u52b9\u306a\u6d88\u8cbb\u7a0e\u767b\u9332\u8a3c\u660e\u66f8\u3092\u6301\u3064\u4f9b\u7d66\u8005\u3092\u63a2\u3059\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5730\u5143\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u4f9b\u7d66\u8005\u306b\u78ba\u8a8d\u3057\u305f\u308a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u63d0\u4f9b\u3059\u308b\u4f9b\u7d66\u8005\u3092\u691c\u7d22\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n \u8cfc\u5165\u3059\u308b\u30d0\u30c3\u30c6\u30ea\u30fc\u304c\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u9069\u683c\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u9867\u5ba2\u304c\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n \u7d50\u8ad6 <\/p>\n \u7d50\u8ad6\u3068\u3057\u3066\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u7279\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u65e5\u672c\u3067\u6d88\u8cbb\u7a0e\u514d\u9664\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u514d\u9664\u306f\u5229\u7528\u8005\u3084\u533b\u7642\u8abf\u9054\u5c02\u9580\u5bb6\u306b\u3044\u304f\u3064\u304b\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u8ca9\u58f2\u696d\u8005\u3084\u30c7\u30a3\u30fc\u30e9\u30fc\u306b\u3068\u3063\u3066\u3082\u5229\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u9867\u5ba2\u306f\u3053\u308c\u3089\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u5728\u5eab\u3057\u3001\u6709\u52b9\u306a\u6d88\u8cbb\u7a0e\u767b\u9332\u8a3c\u660e\u66f8\u3092\u6301\u3064\u4f9b\u7d66\u8005\u3092\u63a2\u3059\u3053\u3068\u3067\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n \u3088\u304f\u3042\u308b\u8cea\u554f <\/p>\n \u3044\u3044\u3048\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u5e38\u306b\u6d88\u8cbb\u7a0e\u514d\u9664\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7279\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306e\u307f\u6d88\u8cbb\u7a0e\u514d\u9664\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u9069\u683c\u57fa\u6e96\u306f\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u304c\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u306e\u63a8\u9032\u306e\u305f\u3081\u306b\u5c02\u7528\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u8eab\u4f53\u969c\u5bb3\u306b\u3088\u308a\u901a\u5e38\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3084\u666e\u901a\u306e\u81ea\u5bb6\u7528\u8eca\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u4eba\u304c\u4f7f\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u5229\u7528\u8005\u304c\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068\u3001\u305d\u3057\u3066\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u304c\u65e5\u672c\u3067\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n \u925b\u84c4\u96fb\u6c60\u304a\u3088\u3073\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u96fb\u6c60\u306f\u3001\u4e0a\u8a18\u306e\u9069\u683c\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u514d\u9664\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u306e\u63a8\u9032\u306e\u305f\u3081\u306b\u5c02\u7528\u306b\u4f7f\u7528\u3057\u3001\u8eab\u4f53\u969c\u5bb3\u306b\u3088\u308a\u901a\u5e38\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3084\u666e\u901a\u306e\u81ea\u5bb6\u7528\u8eca\u3092\u5229\u7528\u3067\u304d\u305a\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308a\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u304c\u65e5\u672c\u3067\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4eba\u3067\u3059\u3002<\/p>\n \u9867\u5ba2\u306f\u3001\u3053\u308c\u3089\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u5728\u5eab\u3057\u3066\u304a\u308a\u3001\u6709\u52b9\u306a\u6d88\u8cbb\u7a0e\u767b\u9332\u8a3c\u660e\u66f8\u3092\u6301\u3064\u4f9b\u7d66\u8005\u3092\u63a2\u3059\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5730\u5143\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u4f9b\u7d66\u8005\u306b\u78ba\u8a8d\u3057\u305f\u308a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30b9\u30af\u30fc\u30bf\u30fc\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u63d0\u4f9b\u3059\u308b\u4f9b\u7d66\u8005\u3092\u691c\u7d22\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n \u3044\u3044\u3048\u3001\u3053\u308c\u3089\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u5728\u5eab\u3057\u3001\u6709\u52b9\u306a\u6d88\u8cbb\u7a0e\u767b\u9332\u8a3c\u660e\u66f8\u3092\u6301\u3064\u4f9b\u7d66\u8005\u304b\u3089\u306e\u307f\u8cfc\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n \u306f\u3044\u3001\u969c\u5bb3\u306e\u72b6\u614b\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3084\u4f9b\u7d66\u8005\u304c\u8981\u6c42\u3059\u308b\u305d\u306e\u4ed6\u306e\u60c5\u5831\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n \u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304cVAT\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001VAT\u767b\u9332\u8a3c\u660e\u66f8\u3092\u898b\u305b\u3066\u3082\u3089\u3046\u304b\u3001HMRC\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n \u5378\u58f2\u696d\u8005\u3084\u8ca9\u58f2\u5e97\u306f\u3001\u3053\u306e\u60c5\u5831\u3092\u6d3b\u7528\u3057\u3066\u3001VAT\u514d\u7a0e\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u5728\u5eab\u306b\u7f6e\u304d\u3001\u9867\u5ba2\u306bVAT\u514d\u7a0e\u306b\u3064\u3044\u3066\u77e5\u3089\u305b\u308b\u3053\u3068\u3067\u3001\u5546\u54c1\u3092\u3088\u308a\u9b45\u529b\u7684\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001\u65e5\u5e38\u7684\u306b\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u3092\u5fc5\u8981\u3068\u3059\u308b\u9867\u5ba2\u306b\u3068\u3063\u3066\u6709\u5229\u3067\u3059\u3002<\/p>\n \u4e0a\u8a18\u306e\u9069\u683c\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u52a0\u3048\u3001VAT\u514d\u7a0e\u5bfe\u8c61\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u4ed6\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u30d0\u30c3\u30c6\u30ea\u30fc\u304c\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u306e\u63a8\u9032\u5c02\u7528\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u65b0\u54c1\u3067\u672a\u4f7f\u7528\u3067\u3042\u308b\u3053\u3068\u3001\u4f9b\u7d66\u8005\u304b\u3089\u6709\u52b9\u306a\u7a0e\u514d\u9664\u8a3c\u660e\u66f8\u3068\u3068\u3082\u306b\u4f9b\u7d66\u3055\u308c\u308b\u3053\u3068\u3001\u4f9b\u7d66\u8005\u304c\u6709\u52b9\u306aVAT\u767b\u9332\u8a3c\u660e\u66f8\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n \u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc\u3068VAT\u514d\u9664 <\/p>\n \u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u306f\u3001\u969c\u5bb3\u3084\u305d\u306e\u4ed6\u306e\u8eab\u4f53\u7684\u5236\u9650\u306b\u3088\u308a\u9577\u8ddd\u96e2\u3092\u6b69\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u591a\u304f\u306e\u4eba\u3005\u306b\u3068\u3063\u3066\u751f\u547d\u7dda\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u306e\u8cfc\u5165\u3068\u7dad\u6301\u306b\u306f\u8cbb\u7528\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u7279\u306b\u30d0\u30c3\u30c6\u30ea\u30fc\u306b\u95a2\u3057\u3066\u306f\u9ad8\u984d\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u82f1\u56fd\u3067\u306f\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc\u306b\u5bfe\u3057\u3066\u7279\u5b9a\u306eVAT\u514d\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u30b3\u30b9\u30c8\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001VAT\u514d\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u7a2e\u985e\u3001\u8ab0\u304cVAT\u514d\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3001\u305d\u3057\u3066\u9867\u5ba2\u304cVAT\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc\u3092\u898b\u3064\u3051\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n VAT\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc <\/p>\n \u82f1\u56fd\u3067\u306f\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u306b\u4f7f\u7528\u3055\u308c\u308bVAT\u514d\u9664\u306e\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3001\u925b\u9178\u30d0\u30c3\u30c6\u30ea\u30fc\u3068\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u30d0\u30c3\u30c6\u30ea\u30fc\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u925b\u9178\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u6700\u3082\u4e00\u822c\u7684\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u30bf\u30a4\u30d7\u3067\u3042\u308a\u3001\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u8efd\u91cf\u3067\u9577\u5bff\u547d\u306a\u305f\u3081\u3001\u307e\u3059\u307e\u3059\u4eba\u6c17\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n \u925b\u9178\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306bVAT\u514d\u9664\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5b8c\u5168\u306a\u30d0\u30c3\u30c6\u30ea\u30fc\u30d1\u30c3\u30af\u3068\u3057\u3066\u8ca9\u58f2\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u30d0\u30c3\u30c6\u30ea\u30fc\u306f\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306bVAT\u514d\u9664\u3068\u306a\u308a\u3001\u4ed6\u306e\u8eca\u4e21\u3084\u6a5f\u5668\u306b\u306f\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n VAT\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u5bfe\u8c61\u8005<\/p>\n VAT\u514d\u9664\u306e\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u7528\u30d0\u30c3\u30c6\u30ea\u30fc\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306b\u306f\u3001\u305d\u306e\u500b\u4eba\u304c\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3084\u79c1\u7528\u8eca\u3092\u4f7f\u7528\u3067\u304d\u306a\u3044\u969c\u5bb3\u8005\u3067\u3042\u308a\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30e2\u30d3\u30ea\u30c6\u30a3\u30fc\u30b9\u30af\u30fc\u30bf\u30fc\u306f\u3001\u305d\u306e\u500b\u4eba\u306e\u969c\u5bb3\u306e\u305f\u3081\u306b\u306e\u307f\u4f7f\u7528\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n 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