Everill Hyre v Border Force
Decision date: 23 January 2026
Neutral citation: [2026] UKFTT 132 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned whether three imported audio items qualified for VAT and customs relief as "TV hearing aids" under Item 2(g) Group 12 Schedule 8 VATA (i.e. equipment designed solely for use by a disabled person). The Tribunal found the statutory test requires equipment designed solely for disabled persons and, reading Notice 701/7 in context, that the Notice refers to specialist amplifiers/earpieces for severe hearing defects. The Appellant conceded the equipment was of general use; the Tribunal dismissed the appeal and refused the refund and also dismissed the Appellant's costs application.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal determined that relief under Item 2(g) is confined to equipment designed solely for use by disabled persons; general-purpose audio equipment does not qualify. The Tribunal accepted that Notice 701/7 can be read as accurately describing the type of specialist equipment covered, but emphasized its role is to apply the statutory test to the facts pleaded.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment noted that a government respondent's late or non-compliant preparation of hearing bundles can materially hinder proceedings and may constitute unreasonable conduct relevant to costs, though here costs were refused due to the appellant supporter’s abusive conduct and procedural defects in the costs claim. It also observed that informal HMRC guidance does not bind the Tribunal where the statutory test controls the outcome.