SolvedVCHAR14100 | Medical and scientific equipment (“relevant goods”): UK VAT law
From HM Revenue & Customs · VAT Charities
The law covering the reliefs is contained in Items 4, 5, 6 and 7, Group 15, Schedule 8. There are also a series of legal notes relating to these items.
| Item No. | Decription |
|---|---|
| 4 | The supply of any relevant goods for donation to a nominated eligible body where the goods are purchased with funds provided by a charity or from voluntary contributions. |
| 5 | The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body which is a charitable institution providing care or medical or surgical treatment for handicapped persons. |
| 6 | Repair and maintenance of relevant goods owned by an eligible body. |
| 7 | The supply of goods in connection with the supply described in item 6. |
Items 4 and 5 basically set out the supply and consideration requirements that must be met if the relief is to apply.
Item 6 provides the only relief for services supplied in connection with relevant goods.
Item 7 ensures that the relief continues to apply if the original equipment goes wrong.