Commentary

701/6/19 (Supplement) Charity funded equipment certificates

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/6/19 (Supplement) Charity funded equipment certificates

Part V8 HMRC Notices | Commentary

701/6/19 (Supplement)
Charity funded equipment certificates

January 2019

Overview

It's important that customers refer to the guidance in Charity funded equipment for medical and veterinary uses (VAT Notice 701/6) before claiming the zero rate and that suppliers refer to this notice before granting relief under these provisions.

Suppliers must retain evidence that any goods which they zero rate are eligible for relief for production to HMRC if required.

You can find the certificate that you need from the certificate chart.

Main narrative treatment—V4.266.

Certificate charge

Purchase or hireImportation
by an eligible

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