VRDP40000 - Hire of goods

The law

Legal note (5) (see VRDP05100) extends zero-rating under item 2 to the hire of qualifying goods, provided:

• the supply is made to an eligible charity or to a disabled person; and
• the supplier receives from the customer an eligibility declaration relating to the goods in question.

The basic pre-conditions for zero-rating (see VRDP05000) must be met before a supply of hire can be zero-rated.