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HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
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Medical and scientific equipment (“relevant goods”): Funding arrangements

Notes (6), (7) and (8) reinforce the funding arrangements which need to be in place if the reliefs provided in items 4, 5, 6 and 7 are to apply.

Notes:

(6) Item 4 does not apply where the donee of the goods is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.

(7) Item 5 does not apply where the body to whom the goods are supplied is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.

(8) Items 6 and 7 do not apply unless -

(a) the supply is paid for with funds which have been provided by a charity or from voluntary contributions; and

(b) in a case where the owner of the goods repaired or maintained is not a charity, it has not contributed in whole or in part to those funds.  
   

Please see VCHAR14950 for more guidance on funding.