Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
, see all updates

Medical and scientific equipment (“relevant goods”): Introduction

This section provides further guidance on reliefs available for specified goods supplied to certain charities and eligible bodies which pay for the goods with charitable funds. The specified goods are referred to in the legislation as “relevant goods”. The most common supplies of relevant goods are medical and scientific equipment, but relief is also available for certain vehicles, rescue equipment and aids for disabled people.