SolvedVCHAR16000 | Index to the law on charities
From HM Revenue & Customs · VAT Charities
(As referred to in VCHAR1000.)
This index will help you to identify the goods and services for which reliefs may be available.
| Goods / Service | Relief |
|---|---|
| Adapted appliances | Schedule 8, Group 12, Item 2(g) |
| Adapting goods | Schedule 8, Group 12, Item 4 |
| Adjustable beds | Schedule 8, Group 12, Item 2(b) |
| Advertisements | Schedule 8, Group 15, Item 8 |
| Aids for disabled people | Schedule 8, Group 12 |
| Alarm systems | Schedule 8, Group 12, Item 19 |
| Care (bodies providing) | Schedule 8, Group 15, Items 5 and 9 |
| Chair lifts | Schedule 8, Group 12, Item 2(d) |
| Charitable buildings (change of use) | Schedule 10 |
| Construction (charitable buildings) | Schedule 8, Group 5, Items 1(a)(ii) and 2 |
| Donation of goods | Schedule 8, Group 15, Item 2 |
| Doorways (widening of) | Schedule 8, Group 12, Item 9 |
| Eligible bodies | Schedule 8, Group 15, Items 4, 5, 6 |
| Exports by charities | Section 30(5) |
| Fund-raising (exemption of) | Schedule 9, Group 12 |
| Hoists | Schedule 8, Group 12, Item 2(e) |
| Installation (of equipment for disabled people) | Schedule 8, Group 12, Item 7 |
| Lifeboats and associated equipment/necessary facilities | Schedule 8, Group 8, Item 3 |
| Lifts | Schedule 8, Group12, Items 2(e), 17 |
| Medical appliances | Schedule 8, Group 12, Item 2(a) |
| Medical research | Schedule 8, Group 15, Items 4, 5, 9 and 10 |
| Medical treatment | Schedule 8, Group15, Items 4, 5, and 9 |
| Medicinal products | Schedule 8, Group 15, Item 9 |
| Motability scheme | Schedule 8, Group 12, Item 14 |
| Motor vehicles | Schedule 8, Group 12, Item 2(f) and 2A |
| Ramps (construction of) | Schedule 8, Group 12, Item 9 |
| Repair and maintenance | Schedule 8, Group 12, Item 5 and\nSchedule 8, Group 15, Item 6 |
| Spiritual welfare | Schedule 9, Group 7, Item 10 |
| Stair lifts | Schedule 8, Group 12, Item 2d |
| Substances for testing and synthesis | Schedule 8, Group 15, Item 10 |
| Talking books | Schedule 8, Group 4 |
| Vehicles | Schedule 8, Group 12, Items 2(f) and 2A Schedule 8, Group 15, Items 4 and 5 |
| Veterinary research | Schedule 8, Group 15, Items 4, 5, 9 and 10 |
| Welfare | Schedule 9, Group 7, Items 9 and 10 |