Skip to content
Solved
SearchBrowse
Sign in

Contents

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”): What are relevant goods?

VCHAR14150 | Medical and scientific equipment (“relevant goods”): What are relevant goods?

From HM Revenue & Customs · VAT Charities

The term “relevant goods” appears in items 4, 5 and 6 and is defined by Note (3) to Group 15. The legal note forms a comprehensive list of items. We have not reproduced the full text of the note here, but some examples of “relevant goods” are medical equipment for use in medical training, and equipment designed for use in medical training, ambulances, vehicles designed, or adapted, to carry disabled people in wheelchairs and heat-seeking equipment for use in rescue.

Please see VCHAR14800 and VCHAR14850 for more guidance on determining whether “relevant goods” have been supplied.

PreviousNext
PrivacyTerms