Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.
It’s important that customers refer to the guidance in Charity funded equipment for medical and veterinary uses (VAT Notice 701/6) before claiming the zero rate and that suppliers refer to this notice before granting relief under these provisions.
Suppliers must retain evidence that any goods which they zero rate are eligible for relief for production to HMRC if required.
You can find the certificate that you need from the certificate chart.
If 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
Guidance on what a charity is, how VAT affects charities, how a charity’s income is treated for VAT purposes and what VAT reliefs a charity can obtain on its purchases can be found in How VAT affects charities (VAT Notice 701/1).
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