Laboratory equipment is equipment that is designed or intended for use in a laboratory (read paragraph 4.2.1). This includes equipment such as:

Where building works, such as removal of walls or reinforcing floors, are necessary in order to install large items of equipment, these works are standard-rated, even when carried out by the supplier of the equipment.

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Equipment that is not designed to perform a scientific function, but merely works on a scientific principle, is not scientific equipment.

Medical equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment — read paragraph 4.3.

Disability is a physical or mental impairment that has a substantial and long-term adverse effect on a person’s ability to carry out day-to-day activities.

It is not a requirement of this relief that an eligible body is based in the UK, although relief will not apply to any supply made to health boards in other countries. Therefore, the relief outlined in this notice will apply where the conditions detailed in paragraph 2.1 are met in full.

Zero rating is not available to domiciliary care providers for any other qualifying goods or services. Only qualifying goods used for an eligible purpose can be zero-rated to charitable day centres — read paragraph 3.6.

goods consumed when using equipment, such as stationery, fuel, ink, oil, paper, and cleaning and sterilising fluids. However, these may qualify for zero rating if used as part of repair, service or maintenance activity. Cleaning materials designed specifically for cleaning certain eligible equipment (and not for a generic cleaning purpose) that is vital for the operation of that equipment can be considered a ‘part’ under this provision

substances — including materials such as liquids, powders, sheets, pellets and granules that are consumed in the course of training, research diagnosis or treatment are not a part or an accessory. However, substances directly used for testing or mixing with other substances may qualify for zero-rating under a separate relief when supplied to certain charities. Further information can be found in How VAT affects charities (VAT Notice 701/1). Note that cleaning materials designed specifically for cleaning certain eligible equipment (and not for a generic cleaning purpose) that are vital for the operation of that equipment may qualify as a ‘part’.

Subject to the other conditions in paragraph 2.1, parts or accessories can be zero-rated when purchased or hired by an eligible body predominantly for use in or with:

For details of other VAT reliefs on goods and services purchased by a charity, read How VAT affects charities (VAT Notice 701/1) and Goods or services supplied to charities (VAT Notice 701/58).

goods consumed when using equipment, such as stationery, fuel, ink, oil, paper, and cleaning and sterilising fluids. However, these may qualify for zero rating if used as part of repair, service or maintenance activity. Cleaning materials designed specifically for cleaning certain eligible equipment (and not for a generic cleaning purpose) that is vital for the operation of that equipment may qualify as a ‘part’ under paragraph 4.5.1

schedule 8, Group 15 provides that certain supplies of qualifying goods and services to an eligible body, or to a person for donation to an eligible body, are zero-rated

Further details on each of these categories can be found in Reliefs from VAT for disabled and older people (VAT Notice 701/7).

A charitable domiciliary care provider is an eligible body when it provides these services to disabled people in their own homes:

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any charitable body may need to provide evidence that it is a charity — How VAT affects charities (VAT Notice 701/1) provides further details on which bodies are charities

The section 'Help us improve this notice' has been updated to include a link to the relevant contact for VAT reliefs for disabled and older people.

Medical, scientific, computer, video, sterilising, laboratory, or refrigeration equipment can only be zero-rated when purchased by an eligible body mainly for use in one of these ways:

A charitable day centre or care establishment may still be an eligible body if, for a temporary period, chronically sick or disabled people form less than 50% of the recipients of care or treatment services, provided that over the extended period, the majority of recipients are chronically sick or disabled (examples include charitable physiotherapy centres for disabled children, and charitable centres that run rehabilitation or training classes for disabled adults).

To be an eligible body, a charitable transport provider should be able to demonstrate that its transport services are provided predominantly to chronically sick or disabled people — read paragraph 3.4.4. It is not necessary for transport providers to maintain detailed records of all passengers transported, but the fact that its services are provided predominantly to chronically sick or disabled people should be reflected in its constitution or aims and objectives, or in other materials such as:

With the pace of technological change, new types of equipment will often be developed. Each item must be reviewed individually and if it is unclear as to whether the item is a qualifying item and eligible for relief, the underlying principles set out in this notice should be followed to determine if the item is eligible. In areas of doubt, you should seek specialist advice or obtain a non-statutory clearance from HMRC.

If an eligible body that is not a charity contributes to the purchase from its own resources, the goods or services cannot be zero-rated, even if the supply is of qualifying goods or services.

Only certain qualifying goods can be zero-rated to charitable domiciliary care providers — read paragraph 3.6 for restrictions.

Only qualifying goods used for an eligible purpose can be zero-rated to these charitable establishments — read paragraph 3.6 for restrictions.

As well as those mentioned in this notice, other goods and services purchased by a charity may qualify for zero rating. Further details can be found in How VAT affects charities (VAT Notice 701/1) and Goods or services supplied to charities (VAT Notice 701/58).

Computer equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment — read paragraph 4.3.

A separate supplement Charity funded equipment certificates (VAT Notice 701/6 supplement) is available, and contains sample declarations for completion when qualifying goods and services are purchased by, or for donation to, eligible bodies.

motor vehicles that are capable of carrying up to 12 people, and have been designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher

This includes protection, treatment, supervision, control or guidance that is provided to meet medical, physical, personal or domestic needs of an individual. Care or treatment will usually involve some personal contact between the provider and recipient. For example:

When a charity purchases goods and services that are not detailed, zero rating under a separate VAT relief may still apply. For further details read How VAT affects charities (VAT Notice 701/1) and Goods or services supplied to charities (VAT Notice 701/58).

Suppliers must retain evidence that any supply they have zero-rated was eligible for relief. This may include an eligibility declaration, and any accompanying documents provided by the purchaser.

This includes medical treatment and the sort of care that a nurse might carry out or supervise — such as washing or feeding a patient, helping a patient out of bed, and administering drugs.

Medical, scientific, computer, video, sterilising, laboratory, or refrigeration equipment purchased for any other use is not eligible for zero rating. This includes equipment purchased or hired for:

Animal clinics or surgeries are not eligible bodies for the relief unless they’re part of an animal hospital, or are run by a charity that also provides rescue or first aid services.

If the normal selling price of relevant goods includes an amount for installation, fixing or connection to mains services or testing equipment on site, zero rating applies to the total price — including that element which relates to installation or testing.

These items are not considered equipment and do not qualify for zero rating, even when supplied to, or for donation to, an eligible body:

Brief details of the donor, and the eligible body to which the goods or services will be donated, should be given on any declaration of eligibility for zero rating provided by the purchaser to the supplier — read paragraph 8.2.

one or more stretcher that, with its handles extended, measures at least 1.95 metres, together with permanent fittings to hold this stretcher in position, this size specification applies only to ambulances that transport human patients — for ambulances that transport animals, any reasonable lifting or carrying equipment is acceptable

When a charity sells, lets or exports goods that have been donated for that purpose, this onward supply of the goods by the charity can be zero-rated. For further details read Imports (VAT Notice 702).

Scientific equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment — read paragraph 4.3.

Sterilising equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment — read paragraph 4.3.

charitable transport providers may need to provide evidence that transport services are provided mainly to disabled people — read paragraph 8.2.3

Zero rating also applies to any goods, not normally eligible in their own right, supplied in connection with the zero-rated supply of a repair and maintenance service.

Frail elderly people who are not disabled, or people whose mobility is temporarily impaired by short-term illness or injury are not chronically sick or disabled for the purposes of this VAT relief.

A hospital or research institution carries out its activities on a not for profit basis when it meets both of these conditions:

(c) Medical or veterinary diagnosis or treatment. This is the diagnosis and treatment of a physical or mental illness or injury by a medical or paramedical practitioner or a veterinary surgeon.

substances — including materials such as liquids, powders, sheets, pellets, granules that are consumed in the course of training, research, diagnosis or treatment are not equipment. However, substances directly used for testing or mixing with other substances may qualify for zero-rating under a separate relief when supplied to certain charities. Further information can be found in How VAT affects charities (VAT Notice 701/1)

For the charitable transport provider to be an eligible body, the evidence should all show a consistent theme, that transport services are focused towards one client group, chronically sick or disabled people, and are provided predominantly (but not necessarily exclusively) for the needs of these clients.

in the case of an ambulance for transporting human patients, adequate door space for the loading of a patient on a stretcher

Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.

substances — including materials such as liquids, powders, sheets, pellets, granules that are consumed in the course of training, research, diagnosis or treatment are not equipment. However, substances directly used for testing or mixing with other substances may qualify for zero-rating under a separate relief when supplied to certain charities. Further information can be found in How VAT affects charities (VAT Notice 701/1)

Personal protective equipment (‘PPE’) designed for a generic purpose (and for the general purpose of protecting the user from aerosols or hazardous materials, for example) is not eligible as equipment. Only items that have been designed specifically for medical or surgical use such as masks, gowns and gloves are eligible. All other categories of PPE are not equipment and not eligible for relief under this provision. PPE may qualify as an accessory to eligible equipment where PPE enables the equipment to be used or used to better effect. Read paragraph 4.5.2.

unadapted motor vehicles that have between 7 and 50 seats, and are purchased or hired for use by an eligible body mainly for the transportation of blind, deaf, mentally handicapped or terminally ill people

‘Equipment’ is defined as items designed for or used for one of the specific qualifying purposes. Generally, ‘equipment’ will be durable in nature, although specific items that are disposable in nature, such as syringes, may be ‘equipment’ depending on their intended use.

But, the purchaser has a responsibility to make a truthful statement of its eligibility for zero rating, and, where required, to provide appropriate documentation to support this statement.

A service to repair or maintain any goods detailed in paragraph 4.1 is zero-rated when the goods are owned or possessed by an eligible body.

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I provide a comprehensive approach to chronic disease management that includes lifestyle changes. I provide a medically supervised weight management program that focuses on weight reduction to improve overall health and especially for people with hypertension, diabetes, knee and back pain. I use a multidisciplinary team approach.

Subject to the restrictions on use detailed in paragraph 3.6, some goods and services are zero-rated when purchased or hired by an eligible body using charitable or donated funds. These include:

Refrigeration equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment — read paragraph 4.3.

If you’re unhappy with HMRC’s service, contact the person or office you have been dealing with and they will try to put things right.

The charity’s purpose and function may be clear from its constitution and aims and objectives, but may also be reflected in its publicity material, applications for funding, and details of its day-to-day operations.

An ambulance is an emergency vehicle used for transporting sick and injured people or animals. This includes specially equipped air ambulances or watercraft.

If you’re in Northern Ireland but not registered for VAT and you purchase goods from an EU member state, the goods will be liable to VAT according to the rules of the member state in which the supply takes place. This supply will be taxed at the rate in force in that country, and zero rating will not apply.

vehicles that have been substantially and permanently adapted to carry at least one disabled person in a wheelchair, the number of wheelchair spaces and access facilities depend on the seating capacity of the vehicle:

National Health Service funds are not charitable or donated, and any goods or services purchased with these funds are not zero-rated.

Computer software is zero-rated when purchased by an eligible body solely for use in medical research, diagnosis or treatment.

Extra Statutory Concession 3.11, which is set out in Notice 48 Extra-statutory concessions provides that customs will not seek to recover tax due from a supplier who has taken reasonable steps to check the validity of a declaration, but has failed to identify an inaccuracy, and, in good faith, has zero-rated a supply. This concession will only be applied if the supplier can demonstrate that all reasonable steps were taken to check the details provided on the declaration.

(b) Medical or veterinary training. This covers the training of doctors, nurses, surgeons (including dental and veterinary surgeons), and other professionals involved in medical or veterinary diagnosis or treatment. The overall programme of training should include the physical application by the students of theoretical knowledge. The teaching of subjects like biology and zoology, where the trainee has no practical medical or veterinary involvement with patients, is not medical or veterinary training for the purposes of this VAT relief.

Where a person, group or organisation contributes funds to an eligible body, and do not receive anything in return, this is a voluntary contribution or donation. Lottery funding is also regarded as a voluntary contribution for the purposes of this relief.

General use items such as mobile phones and pagers, binoculars, torches, searchlights and loudhailers are not zero-rated, even when they’re purchased for use by a rescue or first aid charity.

goods consumed in the course of using the equipment, including substances such as chemical reagents, medicines and cleaning and sterilising fluids except where used as part of repair and maintenance or installation activity. However, cleaning materials designed specifically for cleaning certain eligible equipment (and not for a generic cleaning purpose) that is vital for the operation of that equipment may qualify as a ‘part’ under paragraph 4.5.1

Alternatively, relevant goods or services (except computer software), purchased by a third party for donation to certain eligible bodies can be zero-rated — read paragraph 6.1.

If you import computer software you should also read Imports (VAT Notice 702) and Place of supply of services (VAT Notice 741A).

Microwave ovens and other cooking appliances are not sterilising equipment, even if they can be used to sterilise. Sterilising fluid is not equipment, and does not qualify for zero rating, even when purchased by an eligible body.

Qualifying goods and services can be zero-rated when they’re supplied to any person, body or organisation for donation to:

You will need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

other charities may need to provide evidence that their sole purpose is the provision of services for, or on behalf of, chronically sick or disabled people — read paragraph 8.2.4

In addition to a written declaration, suppliers may require evidence that the purchaser is an eligible body. These purchasers may need to provide the following evidence:

Information about eligible bodies has been updated to help clarify those eligible to receive qualifying goods and services at the zero rate.

Scientific equipment is equipment designed to perform a scientific function (read paragraph 4.2.1). This includes precision measuring equipment and analytical equipment such as thermometers, weighing machines and spectrometers.

Animal charities are eligible bodies if they provide rescue or first aid services to animals, or are animal hospitals providing ‘in-patient’ facilities.

If you need general help with this notice contact the helpline for VAT: reliefs for disabled and older people, if you have another VAT question you should phone our VAT helpline or make a VAT enquiry online.

the purchaser is an eligible body (read paragraph 3.1), or is purchasing the goods or services for donation to an eligible body — read paragraph 6.1

by a person, body or organisation other than an eligible body — even if the software is purchased for donation to an eligible body

The VAT law refers to people who are ‘handicapped’ and defines this as ‘chronically sick or disabled’. Some of these terms are no longer in general use and can sometimes cause offence. These terms are used in this notice only where it is essential to accurately reflect the wording of the law.

This would cover, for example, optional extras for eligible equipment, such as a printer for use with a computer, a specially designed camera for use with a microscope, insulated gloves for use with cryogenic equipment and a rack for holding test tubes.

Machinery or other equipment that is either operated by computer or has computerised components, is not computer equipment.

Any charity that is not an eligible body may still purchase certain goods and services zero-rated under separate VAT reliefs. For further details read How VAT affects charities (VAT Notice 701/1) and Goods or services supplied to charities (VAT Notice 701/58).

domiciliary care agencies, day centres or other establishments may need to provide evidence that care or treatment services are provided mainly to chronically sick or disabled people — read paragraph 8.2.2

For the purposes of this relief, catering, laundry and other services that do not require direct contact with the recipient are not care or medical or surgical treatment.

This covers a wide range of goods, from simple items like bandages and tongue depressors, to complex machinery such as x-ray machines and scanners.

Medical equipment is equipment (read paragraph 4.2.1) that has features or characteristics that identify it as having been designed for a medical (including dental) purpose or function, such as the diagnosis or treatment of patients.

Subject to all of the other conditions in paragraph 2.1 being met, these bodies can purchase qualifying goods at the zero rate:

medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment that is used in medical or veterinary research, training, diagnosis or treatment — read paragraph 4.3

You should be able to determine whether the goods or services you’re supplying are qualifying goods and services (read paragraph 4.1). But, before you zero rate your supply, you must be satisfied that:

The production of a declaration or any other evidence of eligibility by a customer does not authorise the zero rating of a supply. A supplier must take reasonable steps to check any apparent inconsistencies, and to confirm that any information given by the purchaser is correct.

The list below is for reference purposes only and is subject to change. Please check with your health plan to confirm that this doctor is included before scheduling an appointment.

Where the equipment is to be used partly for a qualifying use, and partly for any other use, it can be zero-rated only where its main use is one of those detailed in (a), (b), or (c) of this paragraph. In this context ‘main’ means real, substantial and continuing.

When consulting this table, you should remember that in addition to the supply being of qualifying goods or services, all of the other conditions detailed in paragraph 2.1 must be met for zero rating to apply.

Video equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment — read paragraph 4.3.

Resuscitation training models (resuscitation dummies) can only be zero-rated if they include a head and torso designed for use during first aid training in cardiopulmonary resuscitation and defibrillation techniques.

VAT relief also applies when goods are imported from outside the UK. This means that where all the conditions in paragraph 2.1 are met, no VAT will be charged on the importation of qualifying goods. In order for relief to apply, importers should lodge the relevant declaration of eligibility (read paragraph 8.2) with us at the point of importation.

The supplement to this notice contains examples of acceptable formats for declarations. These examples may be copied or otherwise reproduced by suppliers or purchasers. Any other declaration form used must require the purchaser to provide the same information as the relevant example shown in the supplement to this notice.

If you’re registered for VAT in Northern Ireland and you purchase goods from a business registered for VAT in an EU member state, you must normally account for VAT in the UK on your acquisition of the goods. The rate of tax due is the one applicable to the supply of identical goods in the UK. This means that no VAT is due on the acquisition of qualifying goods purchased by eligible bodies using charitable or donated funds. Eligible bodies acquiring relevant goods from an EU member state are not required to provide their supplier with an eligibility declaration, but should retain evidence that the goods were eligible for acquisition at the zero rate of VAT.

The supplier is responsible for ensuring that all the conditions for zero rating are met. We recommend that suppliers obtain a written declaration of eligibility from each customer who claims entitlement to VAT relief. Such a declaration should contain sufficient information to demonstrate that the conditions for the relief are fulfilled. The declaration should be separate, or clearly distinguishable from, any order form or invoice against which the goods or services are supplied. A customer signing an order should not automatically be signing a declaration of eligibility for VAT relief.

To be an eligible body, a charitable day centre or care establishment should be able to demonstrate that over an extended period of time, 51% or more of the recipients of care or treatment services are chronically sick or disabled people. This should be evident from the care provider’s own records, including publicity materials and details of the charity’s day-to-day operations.

General use items used to equip a medical facility, such as a television purchased for use in a hospital ward, are not medical equipment.

Items purchased for donation to any other charity may not be zero-rated under this relief, even if the charity is an eligible body that would benefit from relief if it purchased the goods or services itself.