VAT News

Import VAT & Duty Reliefs – Donated Medical Equipment/Educational Goods/ Capital Goods


As previously reported there is a flurry of HMRC notices continuing to be published on very specific Import Duty and VAT Reliefs. The latest batch noted here cover:  

  • Donated medical equipment
    • Duty Reliefs that would help
      • Health authority
      • Hospital department
      • Medical research institution, including charities that support medical research
    • VAT Reliefs for goods regarded as “relevant goods” under the existing VAT rules for charities so is a wider application to first aid and rescue charities or charities providing care, medical or surgical treatment for disabled persons. The type of equipment to benefit from the Duty & VAT reliefs are specific, as is the use to which the items must be put, so do check out the details in the notice.
  • Visual & Auditory Goods – United Nations produced educational, scientific or cultural goods
    • Public educational, scientific or cultural establishments and an HMRC approved organisation could benefit in this regard

The notice can be found here.

  • Importing Capital Goods
    • A relief if you are transferring a business to the UK where:
      • The business has ceased it activities outside the UK and EU
      • The new business or non-profit activity is being carried out in the UK or EU and of is a similar nature
      • Conditions apply as you’d expect so the full note is here

For the avoidance of doubt, the content recorded in this news article does not constitute formal advice and we do not guarantee the accuracy of any information provided at the time of reading. It is always recommended that you seek professional advice before acting on any of the news articles or information included.  

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