Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)

HM Revenue and Customs has updated the guidance on when supplies of medical and research goods and services that have been funded by charities will be zero-rated for VAT.

The notice explains:

• When goods and services purchased:
  • with charitable or donated funds by eligible bodies can be zero-rated
  • by a third party for donation to an eligible body can be zero-rated
• What is an eligible body for the purposes of this relief
• The conditions that must be met before you can zero rate goods and services

The notice should be read if you are, or if you represent a:

• Hospital, health authority, research institution or one of the charitable bodies eligible for this relief
• Person, organisation or group purchasing goods or services for donation to any of these
• Business supplying qualifying goods or services to any of these

Full details: www.gov.uk/guidance/charity-funded-equipment-for-medical-and-veterinary-uses-notice-7016