This supplement contains examples of certificates recommended for use when claiming the zero-rates under the VAT Act 1994.
Please see VAT Information Sheet 8/98 Charities: supply, repair and maintenance of relevant goods (including adapted motor vehicles) (issued July 1998).
See Notice 701/6
This supplement contains examples of the certificates recommended for use when claiming the zero-rates under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
These are referred to in Notice 701/1 paragraphs 8.1 and 9.2.
It is important that customers refer to the guidance in the main notice before claiming the zero rate and that suppliers refer to the main notice before granting relief under these provisions.
Suppliers must retain evidence that any goods which they zero-rate were eligible for relief for production to HM Revenue and Customs (HMRC) if required.
You can find the appropriate certificate from the certificate chart (see below).
Where these certificates are not used the same information must be provided in order for zero-rating to be allowed.
In practice eligible bodies or donors will be unlikely to need to use more than 3 or 4 different certificates.
Further help and advice
If you need further help or advice or more copies of HMRC Notices, please contact your local HMRC or VAT Business Advice Centre, as appropriate. You will find this in the phone book under ‘HM Revenue and Customs’.
If you have a complaint
If you have a complaint which the staff at your local office or at the port or airport cannot resolve you should contact the Collector for the region. Your local office will tell you how to contact the Collector. Ask for a copy of our complaints factsheet. If the Collector does not settle your complaint to your satisfaction, you can then ask the Adjudicator to look into it.
The Adjudicator, whose services are free, is an impartial referee whose recommendations are independent.
The address is:
The Adjudicator's Office
PO Box 10280
Telephone: 0300 057 1111 between 9am and 5pm, Monday to Friday (apart from Bank Holidays)
Fax: 0300 057 1212
Website: adjudicator’s office