Import VAT & Duty Reliefs – Donated Medical Equipment/Educational Goods/ Capital Goods

As previously reported there is a flurry of HMRC notices continuing to be published on very specific Import Duty and VAT Reliefs. The latest batch noted here cover:  

• Donated medical equipment
• Duty Reliefs that would help
• Health authority
• Hospital department
• Medical research institution, including charities that support medical research

• VAT Reliefs for goods regarded as “relevant goods” under the existing VAT rules for charities so is a wider application to first aid and rescue charities or charities providing care, medical or surgical treatment for disabled persons. The type of equipment to benefit from the Duty & VAT reliefs are specific, as is the use to which the items must be put, so do check out the details in the notice.

• Visual & Auditory Goods – United Nations produced educational, scientific or cultural goods
• Public educational, scientific or cultural establishments and an HMRC approved organisation could benefit in this regard

The notice can be found here.

• Importing Capital Goods
• A relief if you are transferring a business to the UK where:
• The business has ceased it activities outside the UK and EU
• The new business or non-profit activity is being carried out in the UK or EU and of is a similar nature
• Conditions apply as you’d expect so the full note is here

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