The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of charity funded medical equipment that can be used for human and veterinary purposes.
This note should be read in conjunction with the Charities - funded medical equipment - list of applicable goods and services and Charities - VAT certificate table guidance notes.
The following conditions must be satisfied before the supply can be zero-rated:
VATA 1994, Sch 8, Group 15
An eligible body includes the following:
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