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HMRC internal manual

VAT Relief for Disabled People Manual

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HM Revenue & Customs
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Definitions and use of terms: Group 15 relief and ‘use’ criteria

Legal Note

  1. “Relevant goods” means

(d) goods of a kind described in item 2 of Group 12 of this Schedule;

Note (3)(d) brings item 2 goods into the relief under Group 15, but without the condition attached to item 2 concerning domestic or personal use.

When you are considering a supply to an eligible charity it is important, therefore, that you are clear whether relief is being claimed under Group 12 or Group 15, as different conditions will apply.

A supply to an eligible charity may, of course, fall under both reliefs. See ‘Notice 701/1 Charities’ for further information. It should be noted that not all charities are eligible for relief under Group 15.