VCHAR15400 - Medicinal products and substances: Bodies eligible for the relief

The relief available under Items 9 and 10 is only available to charities. “Eligible bodies” are not entitled to this relief unless they are a qualifying charity in their own right. This means that a National Health Service Trust, which does not qualify as a charity, cannot obtain relief for medical products or substances which it buys. This is the case even if the goods are clearly to be used in medical or surgical treatment.

The relief under item 9 is restricted to charities that will be using the products or substances themselves. It is not possible for a charity to donate medical products or substances to another charity and obtain the relief. In this regard the objects of the charity will be a useful indication as to their eligibility for the relief.