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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”): Definition of handicapped

VCHAR14250 | Medical and scientific equipment (“relevant goods”): Definition of handicapped

From HM Revenue & Customs · VAT Charities

The term handicapped which is used in item 5 is explained by Note (5).

(5) “Handicapped” means chronically sick or disabled.

You should note that the only time that we refer to “handicapped” now is when quoting directly from the law. In all other matters, such as explanation of the law or in discussing general issues, you should use the general term “disabled” which can also include the chronically sick.

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