Medical and scientific equipment (“relevant goods”): UK VAT law
The law covering the reliefs is contained in Items 4, 5, 6 and 7, Group 15, Schedule 8. There are also a series of legal notes relating to these items.
4 The supply of any relevant goods for donation to a nominated eligible body where the goods are purchased with funds provided by a charity or from voluntary contributions.
The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body which is a charitable institution providing care or medical or surgical treatment for handicapped persons.
Repair and maintenance of relevant goods owned by an eligible body.
The supply of goods in connection with the supply described in item 6.
Items 4 and 5 basically set out the supply and consideration requirements that must be met if the relief is to apply.
Item 6 provides the only relief for services supplied in connection with relevant goods.
Item 7 ensures that the relief continues to apply if the original equipment goes wrong.