Yes its a strange world when it comes to VAT exceptions?
A few years ago I ordered two new 12V 12A batteries for my mobility scooter from a Motability recognised adaption installer and the list price was without VAT if you sign the usual disclaimer. When the batteries had not turned up a few days later I rang the guy asking where the batteries were and he said he could not sell them to me unless I pay the VAT, he said because they can be used in golf buggies and because of that I had to get a refund and buy elsewhere VAT free.
Had the same buying a fold away table with a grab handle to help you get out of your seat and is also handy for putting your dinner plate on while sitting in your reclining seat but because the advertising guff for the table showed abled bodied folk using the table for their PC’s it required VAT to be paid even though they were only on sale at disability aids shops. After many, many searches I found a shop that allowed the VAT exemption but yes, its a funny old world when it comes to VAT.
If only I did not bother going to work all my life and became an MP instead I could of got everything free on expenses never mind the VAT. 😁😢😒