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Official guidance
VAT Charities

VCHAR14000 · Medical and scientific equipment (“relevant goods”)

  • VCHAR14050 · Introduction
  • VCHAR14100 · UK VAT law
  • VCHAR14150 · What are relevant goods?
  • VCHAR14200 · Who is an eligible body?
  • VCHAR14250 · Definition of handicapped
  • VCHAR14300 · Funding arrangements
  • VCHAR14350 · Scope of items 4 and 5
  • VCHAR14400 · Effect on charities of the legislative changes made in 1996
  • VCHAR14450 · Charitable institutions that qualify as eligible bodies under Note 4
  • VCHAR14500 · Charitable institutions providing institutional care
  • VCHAR14550 · Charitable institutions providing domiciliary care
  • VCHAR14600 · Administrative and control procedures
  • VCHAR14650 · Determining the liability of a supply
  • VCHAR14700 · Eligibility declarations
  • VCHAR14750 · Is the supply to an eligible body?
  • VCHAR14800 · Are relevant goods being supplied?
  • VCHAR14850 · Are the relevant goods going to be used for a qualifying purpose?
  • VCHAR14900 · Services that qualify for relief
  • VCHAR14950 · Funding for the purchase of qualifying equipment
  1. Medical and scientific equipment (“relevant goods”): contents
  2. Medical and scientific equipment (“relevant goods”): Introduction

VCHAR14050 | Medical and scientific equipment (“relevant goods”): Introduction

From HM Revenue & Customs · VAT Charities

This section provides further guidance on reliefs available for specified goods supplied to certain charities and eligible bodies which pay for the goods with charitable funds. The specified goods are referred to in the legislation as “relevant goods”. The most common supplies of relevant goods are medical and scientific equipment, but relief is also available for certain vehicles, rescue equipment and aids for disabled people.

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