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HMRC internal manual

VAT Charities

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HM Revenue & Customs
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Medical and scientific equipment (“relevant goods”): What are relevant goods?

The term “relevant goods” appears in items 4, 5 and 6 and is defined by Note (3) to Group 15. The legal note forms a comprehensive list of items. We have not reproduced the full text of the note here, but some examples of “relevant goods” are medical equipment for use in medical training, ambulances, vehicles designed, or adapted, to carry disabled people in wheelchairs and heat-seeking equipment for use in rescue.

Please see VCHAR14800 and VCHAR14850 for more guidance on determining whether “relevant goods” have been supplied.