Charity Funded Equipment for Medical and Veterinary uses– Areas of Change noted 9th October 2018
06.11.2018
These are the areas of change noted in the update list published 9 October 2018 in the Qualifying Goods and Services section of Notice 701/6. These items qualify for Zero Rating when purchased or hired by an eligible body using charitable or donated funds. Further conditions can be found in Paragraph 2.1 of Notice 701/6. This list below only highlights the areas of change. The full list of qualifying items can be found at Paragraph 4.11 in Notice 701/6.
|
Not eligible for relief |
Goods |
Eligible for relief as
|
|
|
Air control systems, specialist (capable of precisely controlling pressure, temperature and humidity) |
Laboratory equipment |
|
X |
Air filters, general |
|
|
|
Air filtration systems, specialist (built to meet specific circumstances) |
Laboratory equipment |
|
X |
Air showers
|
|
|
X |
Alcohol spray |
|
|
|
Animal cages, specialist (for example, free from chemicals and not available for consumer use). |
Laboratory equipment |
|
X |
Bactericides
|
|
|
|
Bedding, specialist (for example, free from chemicals) for animal cages |
Laboratory equipment |
|
X |
Biocidal sprays |
|
|
|
Bottle washers, animal cage specific |
Laboratory equipment |
|
|
Cages, animal, specialist (for example, free from chemicals and not available for consumer use) |
Laboratory equipment |
|
X |
Cameras, Digital (with video capability) |
|
|
|
Cameras, thermal imaging |
Scientific equipment |
|
X |
Cartridges, printer |
|
|
X |
CD players or recorders |
|
|
|
Computer tablet, including iPads |
Computer equipment, provided there is evidence the item is to be used mainly for medical or veterinary research, and so on. |
|
X |
Data |
|
|
|
DVD players, recorders or blank DVDs |
Video equipment |
|
X |
Ethernet |
|
|
X |
Gloves, nitrile |
|
|
|
Howie-style lab coats (reusable) |
Laboratory equipment |
|
X |
Howie-style lab coats (disposable) |
|
|
|
iPads |
Computer equipment |
|
X |
iPhones |
|
|
|
Lab coats, including Howie-style reusable |
Laboratory equipment |
|
|
Lab coats |
|
|
X |
Mobile phones |
|
|
|
Pacemakers |
Medical equipment or goods for use of disabled person |
|
Not eligible for relief
|
Goods |
Eligible for relief as |
|
X |
Power supplies, including UPS |
|
|
X |
Printer cartridges |
|
|
X |
Projectors (including ceiling mounted options) |
|
|
|
Rack washers, animal cage specific
|
Medical equipment |
|
X |
Routers |
|
|
|
Sharps bins |
Medical equipment |
|
X |
Smartphones |
|
|
X |
Sound systems |
|
|
|
Specialist animal cages (for example, free from chemicals and not available for consumer use) |
Laboratory equipment |
|
|
Specialist bedding (for example, free from chemicals) for animal cages |
Laboratory equipment |
|
X |
Sterilising wipes |
|
|
|
Syringes |
Medical equipment |
|
|
Tablet, computer (including iPads) |
Computer equipment, provided there is evidence the item is to be used mainly for medical or veterinary research, and so on |
|
X |
Telephones |
|
|
|
Thermal imaging cameras |
Scientific equipment |
|
|
USB memory sticks |
Computer equipment |
|
X |
Wall screens or monitors |
|
|
X |
WiFi systems |
|
|
X |
Wipes, clean room |
|
|
X |
Wipes, sterilising |
|
This update is provided for general information purposes only. Advice should always be taken on specific application of VAT Reliefs on planned transactions.
01633 415390