These terms ("Terms") govern your use of the Summer VAT Calculator iOS application (the "App") and the related website at summervatcalculator.co.uk (together, the "Service"), operated by Intelligenti Ltd ("we", "us"), a company registered in the United Kingdom. By installing or using the Service you agree to these Terms. If you do not accept them, please uninstall the App and stop using the website.
Plain-English summary. The App helps you work out the temporary 5% UK summer VAT for qualifying supplies between 25 June and 1 September 2026. The maths follows HMRC's published method, but the App is guidance only — it is not legal, accounting or tax advice. Final responsibility for any VAT return, refund or pricing decision rests with you and your accountant.
1. Licence to use the App
We grant you a personal, non-exclusive, non-transferable, revocable licence to install and use the App on any Apple device that you own or control, in accordance with Apple's Usage Rules in the standard Apple Media Services Terms and Conditions.
The App is licensed, not sold. You acknowledge that this licence is granted by us and not by Apple, and that Apple has no obligation to provide maintenance or support for the App. To the extent these Terms differ from Apple's standard end-user licence agreement (EULA) that you accepted on the App Store, the standard EULA applies to the licence relationship; these Terms describe the additional, app-specific provisions you also agree to.
2. In-app purchases
Some features (currently the "Business Unlock") are made available through a one-time, non-consumable in-app purchase. All purchases are processed by Apple. Payment is taken from your Apple ID at confirmation, and entitlements are restored across your devices through Apple's "Restore Purchases" mechanism, which you can trigger from Settings inside the App.
Refunds are handled exclusively by Apple. Please use reportaproblem.apple.com to request one.
3. No legal or tax advice
VAT rules — including the Great British Summer Savings relief (25 Jun – 1 Sept 2026) — are complex and may be amended by HMRC. The App applies the published method using HMRC penny rounding but cannot guarantee the correct VAT treatment for any specific transaction. The App is for guidance only. It does not constitute, and must not be relied on as, legal, accounting or tax advice. Always check current HMRC notices and consult a qualified adviser before making business decisions.
4. Acceptable use
You agree not to:
- Use the Service in any way that breaches applicable law.
- Reverse-engineer, decompile, modify, redistribute or create derivative works from the App, except as expressly permitted by mandatory law or by Apple's Usage Rules.
- Use the Service to develop a competing product, or to scrape or harvest its content.
- Interfere with or attempt to compromise the integrity or security of the Service.
5. Intellectual property
All text, layout, code, calculations, graphics and other content in the Service are owned by us or our licensors and are protected by UK and international copyright and trade mark law. "Summer VAT Calculator" and the app icon are unregistered trade marks of Intelligenti Ltd. Apple's badges, marks and screenshots are used under Apple's Marketing Identity Guidelines and remain Apple's property.
6. No warranty
The Service is provided "as is" and "as available". To the fullest extent permitted by law, we make no warranties, conditions or representations, express or implied, including any implied warranties of merchantability, fitness for a particular purpose, accuracy or non-infringement.
7. Limitation of liability
To the fullest extent permitted by law, we will not be liable for any indirect, incidental, special, consequential or punitive damages, or any loss of profit, revenue, business, savings or data, arising from or in connection with your use of the Service. Our total aggregate liability to you arising from or in connection with the Service will not exceed the greater of (a) the amount paid by you for the relevant in-app purchase in the preceding twelve months, or (b) £20.
Nothing in these Terms excludes or limits any liability that cannot be excluded under English law, including liability for death or personal injury caused by our negligence, or for fraud or fraudulent misrepresentation. If you are a consumer, this section does not affect your statutory rights.
8. Third-party services
The App uses Google's Mobile Ads SDK in the free version to display banner adverts, and Apple's StoreKit (potentially via RevenueCat) to handle purchases. Those parties have their own terms and privacy policies which apply alongside these Terms. See our Privacy Policy for more.
Apple is a third-party beneficiary of these Terms with the right to enforce them as they apply to your use of the App.
9. Changes
We may update these Terms from time to time. The "Last updated" date at the top reflects the most recent change. Continued use of the Service after a change indicates acceptance of the updated Terms. We will surface a notice for material changes in a future release.
10. Termination
You may stop using the Service at any time by deleting the App from your device. We may suspend or terminate your licence to use the App if you materially breach these Terms. Termination does not affect any provision intended to survive (limitation of liability, intellectual property, governing law).
11. Governing law & jurisdiction
These Terms are governed by the laws of England and Wales. Any dispute will be subject to the exclusive jurisdiction of the courts of England and Wales, except that consumers may also bring proceedings in the country where they are habitually resident, as permitted by mandatory consumer protection law.
12. Contact
Questions about these Terms? Email support@intelligenti.com.