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’.