vat on designing and manufacturing learning aid

Hi, I am uk based Limited company. This is something new I have started and wanted to know about the VAT treatment on the sale of learning Aids. These plastic based products sold to schools or privately. The buyer will only buy this product to support those who have a disability. I wanted to know if this a zero rated supply and if i was able to claim back the VAT on purchases and expense of the goods bought to make the product. Any help will be great. Thank you

Hi.
You would only be able to recover VAT as input tax if you are registered for VAT.
Please see below:
VAT guide (VAT Notice 700) 10. Introduction to input tax
Please see the guidamce below which lists the types of goods which can be supplied at the zero rate of VAT to people with disabilities:
Reliefs from VAT for disabled and older people (VAT Notice 701/7) 4. Goods eligible for zero rating
Thank you.

Hi, The goods created are in the form of key rings, key chains. Purchased for those who suffer from autism. I am not able to specifically find if this is a zero rated supply can you please shed more light on this matter. Thank you

Hi,
We can't provide definitive guidance but please see the following guidance:
Goods eligible for zero rating
Thank you.