Commentary

V7.468B Refunds of VAT to certain charities from 1 April 2015

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.468B Refunds of VAT to certain charities from 1 April 2015

Part V7 Tax planning | Commentary

V7.468B Refunds of VAT to certain charities from 1 April 2015

Certain charities can claim a refund of the VAT incurred on goods and services used for their non-business activities (but not for private purposes) in relation to purchases, acquisitions and importations taking place after 31 March 2015. Those charities are:

  1.  

    •     palliative care charities

  2.  

    •     air ambulance charities

  3.  

    •     search and rescue charities

  4.  

    •     medical courier charities

A palliative care charity is a charity the main purpose of which is the provision of palliative care to persons who are in need of such care as a result of having a terminal illness, where the care is provided at the direction of, or under the supervision of, a registered medical practitioner or a registered nurse. A terminal illness is a progressive disease which will result in a person's death. Palliative care charities often operate adult and children's hospices.

An air ambulance charity is a charity the main purpose of which is to provide emergency air ambulance services in pursuance of arrangements made by, or at the request of, a National Health Service (NHS) body that delivers an NHS ambulance service. The following are NHS bodies for this purpose:

  1.  

    •     an NHS foundation trust in England

  2.  

    •     an NHS trust in Wales

  3.  

    •     a Special Health Board constituted under section 2 of the National Health Service (Scotland) Act 1978

  4.  

    •     a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991

A search and rescue charity is

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