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HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
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Index to the law on charities

(As referred to in VCHAR1000.)

This index will help you to identify the goods and services for which reliefs may be available.

Adapted appliances Schedule 8, Group 12, Item 2(g)
   
Adapting goods Schedule 8, Group 12, Item 4
Adjustable beds Schedule 8, Group 12, Item 2(b)
Advertisements Schedule 8, Group 15, Item 8
Aids for disabled people Schedule 8, Group 12
Alarm systems Schedule 8, Group 12, Item 19
Care (bodies providing) Schedule 8, Group 15, Items 5 and 9
Chair lifts Schedule 8, Group 12, Item 2(d)
Charitable buildings (change of use) Schedule 10
Construction (charitable buildings) Schedule 8, Group 5, Items 1(a)(ii) and 2
Donation of goods Schedule 8, Group 15, Item 2
Doorways (widening of) Schedule 8, Group 12, Item 9
Eligible bodies Schedule 8, Group 15, Items 4, 5, 6
Exports by charities Section 30(5)
Fund-raising (exemption of) Schedule 9, Group 12
Hoists Schedule 8, Group 12, Item 2(e)
Installation (of equipment for disabled people) Schedule 8, Group 12, Item 7
Lifeboats and associated equipment/necessary facilities Schedule 8, Group 8, Item 3
Lifts Schedule 8, Group12, Items 2(e), 17
Medical appliances Schedule 8, Group 12, Item 2(a)
Medical research Schedule 8, Group 15, Items 4, 5, 9 and 10
Medical treatment Schedule 8, Group15, Items 4, 5, and 9
Medicinal products Schedule 8, Group 15, Item 9
Motability scheme Schedule 8, Group 12, Item 14
Motor vehicles Schedule 8, Group 12, Item 2(f) and 2A
Ramps (construction of) Schedule 8, Group 12, Item 9
Repair and maintenance Schedule 8, Group 12, Item 5 and
Schedule 8, Group 15, Item 6    
  Spiritual welfare Schedule 9, Group 7, Item 10
  Stair lifts Schedule 8, Group 12, Item 2d
  Substances for testing and synthesis Schedule 8, Group 15, Item 10
  Talking books Schedule 8, Group 4
  Vehicles Schedule 8, Group 12, Items 2(f) and 2A Schedule 8, Group 15, Items 4 and 5
  Veterinary research Schedule 8, Group 15, Items 4, 5, 9 and 10
  Welfare Schedule 9, Group 7, Items 9 and 10