Selling Microsoft Surfaces From EDU Offer

[spend_day]

Hey,

 

I just want to check something. Our school is looking into buying a bunch of the Surface RT's through Microsoft's Time Limited Education offer (catchy name). But the business director has just told me were going be selling a number of these on to staff members and other people for there own personal use. Is the school looking for trouble because I would think Microsoft would have some kind of clause saying they cannot be sold for personal use directly after purchase?

 

Just wanna know if this is liable to come back and bite the school and more importantly me.

[bushby]

here we are getting the staff to put the money to the school before the order is placed

[Max_Power]

Be quite a few VAT implications as well as anything MS have put their small print. Dont think it matters whether its old or new kit the VAT issues will still be the same.

 

This quote is from another thread http://www.edugeek.net/forums/windows/111007-selling-old-equipment-staff.html

Tax implications are twofold. First is it a benefit in kind (i.e. is it effectively a way for them to pay you *extra* and avoid tax/NI etc). Second, are you selling on a product to consumers and therefore avoiding VAT/committing VAT fraud. You do need to be careful of these but you won't get around the first by giving equipment away or asking for a donation. AFAIK, equipment that has had the capital cost written off (usually a minimum of three years) can be sold on rather than scrapped and as long as you are doing so at a reasonable market rate, it will not be considered a benefit in kind.

 

The other gotcha's are writing it off asset registers (don't sell stuff to the person that does this!) and windows licensing. We do sell old kit to staff. We do so without any warranty and if anyone was to bring one back they would be politely told to go away! We don't put windows on them (we do image them with Linux Mint), because we don't keep the original OEM image and we can't use our images.

Edited July 16, 2013 by Max_Power

[plexer]

You sell them to staff and give them a vat invoice which they pay.

 

Ben