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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”): Charitable institutions that qualify as eligible bodies under Note 4

VCHAR14450 | Medical and scientific equipment (“relevant goods”): Charitable institutions that qualify as eligible bodies under Note 4

From HM Revenue & Customs · VAT Charities

Two categories of charitable institution are eligible to purchase goods at zero-rate as eligible bodies, provided certain conditions are met. The two charitable institutions are those providing:

  • institutional care

  • domiciliary care.

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