A zero rate of VAT applies to equipment purchased by charities which they make available to disabled people for their domestic or personal use, provided the equipment is designed solely for use by a disabled person. This covers digital audio equipment which is so designed, but does not cover any equipment which disabled people may find useful, but which is also suitable for more general use.
The application of VAT throughout the EU is governed by agreements between the UK and its EU partners. Under these agreements, we are allowed to keep our existing zero rates, but may not extend their scope or introduce new ones.