VCHAR14100 - Medical and scientific equipment (“relevant goods”): UK VAT law

The law covering the reliefs is contained in Items 4, 5, 6 and 7, Group 15, Schedule 8. There are also a series of legal notes relating to these items.

Item No.	Decription
4	The supply of any relevant goods for donation to a nominated eligible body where the goods are purchased with funds provided by a charity or from voluntary contributions.
5	The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body which is a charitable institution providing care or medical or surgical treatment for handicapped persons.
6	Repair and maintenance of relevant goods owned by an eligible body.
7	The supply of goods in connection with the supply described in item 6.

Items 4 and 5 basically set out the supply and consideration requirements that must be met if the relief is to apply.

Item 6 provides the only relief for services supplied in connection with relevant goods.

Item 7 ensures that the relief continues to apply if the original equipment goes wrong.