The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
This guidance note provides an overview of the VAT treatment of charity funded medical equipment that can be used for human and veterinary purposes.
This note should be read in conjunction with the Charities - funded medical equipment - list of applicable goods and services and Charities - VAT certificate table guidance notes.
The following conditions must be satisfied before the supply can be zero-rated:
the goods and services must have been purchased
by an eligible body
donated to an eligible body
is the supply of either:
qualifying goods / services
the repair and maintenance of qualifying goods
the supply is not subject to any of the restrictions outlined below
if the supply is of the following equipment then it must be used by an eligible body mainly for medical or veterinary research, training, diagnosis or treatment:
where an eligible body purchases the goods / services they must be paid for using charitable or donated funds
the purchaser must provide a valid declaration of eligibility or sufficient evidence to demonstrate that the goods / services should be zero-rated
VATA 1994, Sch 8, Group 15
An eligible body includes the following:
health bodies including:
non-profit making hospitals (see below)
Special Health Authority in England
Welsh Health Authority, Special Health Authority and local health boards
Scottish Health Boards
Scottish Health Service Common Services Agency
Northern Ireland Central Services Agency for Health
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