Guidance

Charity funded equipment certificates (VAT Notice 701/6 supplement)

Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.

Detail

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.

Certificate chart (PDF, 11KB, 2 pages)

Certificates

Certificate A - purchase by an eligible body of medical, scientific equipment (PDF, 201KB, 2 pages)

Certificate B - purchase by an eligible body of an ambulance or welfare vehicle (PDF, 12.8KB, 2 pages)

Certificate C - purchase by an eligible body of goods for people with disabilities (PDF, 12.4KB, 2 pages)

Certificate D - purchase of an unadapted motor vehicle (PDF, 12.3KB, 2 pages)

Certificate E - purchase of specialised equipment for a rescue or first aid charity (PDF, 12.1KB, 2 pages)

Certificate F - purchase by an eligible body of computer software for use in medical research (PDF, 12.3KB, 2 pages)

Certificate G - purchase for donation to an eligible body of medical, scientific equipment (PDF, 13KB, 2 pages)

Certificate H - purchase for donation to an eligible body of an ambulance or welfare vehicle (PDF, 13.5KB, 3 pages)

Certificate I - purchase for donation to an eligible body of goods for people with disabilities (PDF, 12.6KB, 2 pages)

Certificate J - purchase of an unadapted motor vehicle for donation to an eligible body (PDF, 12.6KB, 2 pages)

Certificate K - purchase of specialised equipment for donation to a rescue or first aid charity (PDF, 12.3KB, 2 pages)

Certificate L - importation by an eligible body of medical, scientific equipment (PDF, 12.4KB, 2 pages)

Certificate M - importation by an eligible body of an ambulance or welfare vehicle (PDF, 13.1KB, 3 pages)

Certificate N - importation by an eligible body of goods for people with disabilities (PDF, 11.8KB, 2 pages)

Certificate O - importation of an unadapted motor vehicle (PDF, 12KB, 2 pages)

Certificate P - importation of specialised equipment for a rescue or first aid charity (PDF, 11.5KB, 2 pages)

Certificate Q - importation for donation to an eligible body of medical, scientific equiment (PDF, 12.7KB, 2 pages)

Certificate R - importation for donation to an eligible body of an ambulance or welfare vehicle (PDF, 12.7KB, 2 pages)

Certificate S - importation for donation to an eligible body of goods for people with disabilities (PDF, 12.3KB, 2 pages)

Certificate T - importation of an unadapted motor vehicle for donation to an eligible body (PDF, 12.3KB, 2 pages)

Certificate U - importation of specialised equipment for donation to a rescue, first aid charity (PDF, 11.7KB, 2 pages)

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).

Help us improve this notice

If you have any feedback about this notice please email: customerexperience.indirecttaxes@hmrc.gsi.gov.uk.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another VAT question you should phone our VAT Helpline or make a VAT enquiry online.

Putting things right

If you are unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you are still unhappy, find out how to complain to HMRC.

How HMRC uses your information

Find out how HMRC uses the information we hold about you.

Published 1 April 1997