Commentary

701/6/19 Charity funded equipment for medical and veterinary uses

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/6/19 Charity funded equipment for medical and veterinary uses

Part V8 HMRC Notices | Commentary

701/6/19
Charity funded equipment for medical and veterinary uses

May 2019

This notice cancels and replaces Notice 701/6 (March 1997).

1 Overview

Main narrative treatment—V4.266.

1.1 What this notice is about

This notice explains:

  1.  

    •     when goods and services purchased

  2.  
    1.  

      –     with charitable or donated funds by eligible bodies can be zero-rated

    2.  

      –     by a third party for donation to an eligible body can be zero-rated

  3.  

    •     what is an eligible body for the purposes of this relief

  4.  

    •     the conditions that must be met before you can zero rate goods and services.

A separate supplement is available, and contains sample declarations for completion when qualifying goods and services are purchased by, or for donation to, eligible bodies.

For details of other VAT reliefs on goods and services purchased by a charity, see Notice 701/1 “How VAT affects charities” and Notice 701/58 “Goods or services supplied to charities”.

1.2 Who should read this notice

You should read this notice if you are, or if you represent a:

  1.  

    •     hospital, health authority, research institution or one of the charitable bodies eligible for this relief;

  2.  

    •     person, organisation or group purchasing goods or services for donation to any of these;

  3.  

    •     business supplying qualifying goods or services to any of these.

1.3 The law covering this notice

This notice is covered in part by VATA 1994:

  1.  

    •     section 30 provides that a supply is zero-rated if it is specified in Sch 8 to the Act; and

  2.  

    •     Sch 8, Group 15 provides that certain supplies of qualifying goods and services to an eligible

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