Commentary

BB/10A/99 VAT (new relief for resuscitation training models supplied to charities for first aid training

Part V16 Forms and other HMRC material

BB/10A/99 VAT (new relief for resuscitation training models supplied to charities for first aid training

BB/10A/99 VAT (new relief for resuscitation training models supplied to charities for first aid training

Business Brief, Issue 10. 22 April 1999

This business brief clarifies Customs' position on the revised VAT liability of certain resuscitation training models. It follows the announcement by the Financial Secretary on 2 July 1998 that such models would be eligible for the VAT zero-rating when bought by certain eligible bodies and used for first aid training. An extra-statutory class concession (ESCC) was introduced, effective from March 1997.

Background

Customs' view of the VAT liability of resuscitation training models has always been that they are training equipment and not “medical equipment for use in medical training” which are the words used in VAT law. They were therefore not

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