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HMRC internal manual

VAT Charities

Medical and scientific equipment (“relevant goods”): Administrative and control procedures

There are certain fundamental difficulties associated with the zero-rating of relevant goods. You need to be aware of these difficulties if the relief is to be controlled effectively.

You can find more guidance on … in paragraph…
determining the liability of a supply VCHAR14650
eligibility declarations and certificates VCHAR14700
determining whether the supply was made to an eligible body VCHAR14750
determining whether relevant goods were supplied VCHAR14800
determining the use to which the relevant goods are put VCHAR14850
determining the source of funding VCHAR14950