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HMRC internal manual

VAT Charities

Medical and scientific equipment (“relevant goods”): Scope of items 4 and 5

Note 9 includes goods which are let on hire within the scope of items 4, 5, and 6.

Note 10 includes computer services and software within the scope of item 5, but there is a greater restriction on their usage that is they must be solely for a qualifying use and the qualifying uses do not include veterinary uses nor medical training.