VAT is certainly a minefield with what is and what isn’t VAT free.
About 5 or so years ago I ordered a spare battery box plus 2 batteries for my scooter. After a few days and no box or batteries turning up I rang the supplier asking where the goods where and he apologised and said the price I was quoted was incorrect because he had not allowed for the VAT so he needed another payment to cover that, about £20 to £30 if memory serves.
So I said to him the items are VAT exempt but he insisted they weren’t so I ask why he thought I should pay the VAT and he said the batteries are not VAT exempt because the batteries can be used in golf buggies and children’s electric cars so I said OK then what about the scooter battery box as that’s no good for anything other than a disability scooter but he would not have it so I cancelled the order and got my money back and bought elsewhere VAT free.
I did a bit of checking around about this one man band company later and what I could make of it the guy had been made bankrupt a year or so before for not paying VAT receipts and as the seller is responsible for collecting the VAT for goods he thought were VAT free he obviously didn’t want to take any more chances.
This guy BTW was/is on the Motability website as an approved supplier of adaptions and disability equipment but is not a scammer, hence, why I’ve used no names, but he is someone who got caught out by that minefield that is VAT rules.