VAT News

Charity Funded Equipment for Medical and Veterinary uses– Areas of Change noted 9th October 2018

06.11.2018

These are the areas of change noted in the update list published 9 October 2018 in the Qualifying Goods and Services section of Notice 701/6. These items qualify for Zero Rating when purchased or hired by an eligible body using charitable or donated funds. Further conditions can be found in Paragraph 2.1 of Notice 701/6. This list below only highlights the areas of change. The full list of qualifying items can be found at Paragraph 4.11 in Notice 701/6.

Not eligible for relief

Goods

Eligible for relief as

 

 

Air control systems, specialist (capable of precisely controlling pressure, temperature and humidity)

Laboratory equipment

X

Air filters, general

 

 

Air filtration systems, specialist (built to meet specific circumstances)

Laboratory equipment

X

Air showers

 

 

X

Alcohol spray

 

 

Animal cages, specialist (for example, free from chemicals and not available for consumer use).

 Laboratory equipment

X

Bactericides

 

 

 

Bedding, specialist (for example, free from chemicals) for animal cages

Laboratory equipment

X

Biocidal sprays

 

 

Bottle washers, animal cage specific

Laboratory equipment

 

Cages, animal, specialist (for example, free from chemicals and not available for consumer use)

Laboratory equipment

X

Cameras, Digital (with video capability)

 

 

Cameras, thermal imaging

Scientific equipment

X

Cartridges, printer

 

X

CD players or recorders

 

 

Computer tablet, including iPads

Computer equipment, provided there is evidence the item is to be used mainly for medical or veterinary research, and so on.

X

Data

 

 

DVD players, recorders or blank DVDs

Video equipment

X

Ethernet

 

X

Gloves, nitrile

 

 

Howie-style lab coats (reusable)

Laboratory equipment

X

Howie-style lab coats (disposable)

 

 

iPads

Computer equipment

X

iPhones

 

 

Lab coats, including Howie-style reusable

Laboratory equipment

 

Lab coats

 

X

Mobile phones

 

 

Pacemakers

Medical equipment or goods for use of disabled person

Not eligible for relief

 

Goods

Eligible for relief as

X

Power supplies, including UPS

 

X

Printer cartridges

 

X

Projectors (including ceiling mounted options)

 

 

 

 

Rack washers, animal cage specific

 

Medical equipment

X

Routers

 

 

Sharps bins

Medical equipment

X

Smartphones

 

X

Sound systems

 

 

Specialist animal cages (for example, free from chemicals and not available for consumer use)

Laboratory equipment

 

Specialist bedding (for example, free from chemicals) for animal cages

Laboratory equipment

X

Sterilising wipes

 

 

Syringes

Medical equipment

 

Tablet, computer (including iPads)

Computer equipment, provided there is evidence the item is to be used mainly for medical or veterinary research, and so on

X

Telephones

 

 

Thermal imaging cameras

Scientific equipment

 

USB memory sticks

Computer equipment

X

Wall screens or monitors

 

X

WiFi systems

 

X

Wipes, clean room

 

X

Wipes, sterilising

 

 

This update is provided for general information purposes only. Advice should always be taken on specific application of VAT Reliefs on planned transactions.

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