HMRC Guidance: Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)

Find out when it’s possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.

Contents

• 1. Overview
• 2. Zero rating goods and services bought with charitable or donated funds
• 3. Eligible bodies
• 4. Qualifying goods and services
• 5. Funding and purchasing
• 6. Purchasing goods and services for donation to an eligible body
• 7. Imports and exports
• 8. Evidence of eligibility for relief
• 9. Checklist for suppliers
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How HMRC uses your information

Source gov.uk

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