See the link below from the HMRC website which confirms this. One note for customers buying a 24v Lithium for their golf buggy,it is illegal to not pay the VAT on any golf buggy or related golf buggy product. The Lithium ion/Lifepo4 grade Lithium batteries are available on the market now from various distributors while in past there used to be a gap in performance,Not any more, both grades now perform the same way and one just costs less to produce, technology moves forward.Of all the Lithium’s which we sell we have NEVER had a customer ‘wear one out’ and never had to replace one either!.For the trolley market 99% of customers buy lithium either as a replacement for an existing trolley or as a new trolley package.Also worth saying that the 4 options 18 Hole(16ah),27 Hole(18ah),36 Hole(22ah) and a New to market our battery Meter versions the 16ah. Lithium batteries have been around now for 12 years or more and while it took a while for the general customer to part with a higher price for a replacement battery for their electric trolley, 11 years later we as a company have sold thousands of Lithium batteries not just for the electric trolley market,but we are proud of our reputation in the single seater buggy Lithium market too with our industry leading 24v 47ah and our new super Lightweight 24v 55ah.We retail to the public as well as supply a number of battery distributor’s and electrical companies as well as the oldest buggy manufactuer in the uk,and our 24v 47ah sells in a big way to the ‘national Grid’ with it passing there 3 big ‘stress tests’…
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