General terms and conditions For business finance rentals, VAT is due on each rental and you will not own the equipment at the end of the contract. BNP Paribas Leasing Solutions does not provide tax advice; Contact your accountant/chartered accountant for advice on leasing accounting. Return conditions apply. In the case of a Fair Value Sales (FMV) agreement, you have the option to return your equipment and, subject to credit authorization, refresh yourself under a new lease agreement with new devices in stock, purchase your equipment from the financial service provider at the current market value or return your products to the financial service provider and enter into your lease. You can continue to rent your existing products by making monthly payments based on the duration. For custom financing options, please contact an Apple specialist in the store or visit our consumer financing page. For the lease purchase, you have the option to own the equipment by paying the purchase option fee or return your equipment and refresh it with new devices in stock as part of a new lease agreement. If you opt for the $1 lease, you own your equipment at the end of the lease after receiving a final payment of $1. Take advantage of special rental offers with flexible maturities and final leasing options. Each is an affordable way to grow your business. If your product is not covered by AppleCare+ and you do not return your device to lease requirements, the financial service provider may pay you in accordance with the terms of the lease agreement. Yes. .