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HMRC internal manual

VAT Relief for Disabled People Manual

HM Revenue & Customs
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Charity funded equipment

Item 2 goods purchased with charitable funds

Under items 4 to 6 of Group 15 certain relevant goods supplied or donated to an eligible body, plus their repair and maintenance, qualify for zero-rating under Note 3(d).

3 “Relevant goods” means -

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

For more information see ‘Notice 701/6 Charity funded equipment for medical, veterinary etc uses’.

Subject to certain conditions other organisations are able to purchase goods zero-rated. For more information see ‘Notice 701/6’.