SolvedVCHAR14300 | Medical and scientific equipment (“relevant goods”): Funding arrangements
From HM Revenue & Customs · VAT Charities
Notes (6), (7) and (8) reinforce the funding arrangements which need to be in place if the reliefs provided in items 4, 5, 6 and 7 are to apply.
| Note | Description |
|---|---|
| (6) | Item 4 does not apply where the donee of the goods is not a charity and has contributed in whole or in part to the funds for the purchase of the goods. |
| (7) | Item 5 does not apply where the body to whom the goods are supplied is not a charity and has contributed in whole or in part to the funds for the purchase of the goods. |
| (8) | Items 6 and 7 do not apply unless - (a) the supply is paid for with funds which have been provided by a charity or from voluntary contributions; and (b) in a case where the owner of the goods repaired or maintained is not a charity, it has not contributed in whole or in part to those funds. |
Please see VCHAR14950 for more guidance on funding.