Commentary

BB/21C/03 VAT—treatment of cage accessories for use in specialised laboratory caging

Part V16 Forms and other HMRC material

BB/21C/03 VAT—treatment of cage accessories for use in specialised laboratory caging

BB/21C/03 VAT—treatment of cage accessories for use in specialised laboratory caging

Business Brief, Issue 21. 13 November 2003

This Business Brief article announces Customs' new policy on certain cage accessories supplied to eligible bodies for use in specialised laboratory caging following a Tribunal decision.

The zero rate applies to supplies of certain types of goods to eligible bodies such as not-for-profit research institutions. These goods include medical, scientific and laboratory equipment for use in medical or veterinary research and any parts or accessories for use in or with such laboratory equipment.

Following a recent VAT Tribunal decision (18247), Customs accept that cage and

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