Charity funded equipment

Charity funded equipment for medical, veterinary etc., uses

Certain goods and services can be VAT zero-rated when all of the following conditions are met:

The purchase is made by an eligible body using charitable funds. As a research institution, the university is an eligible body;

The goods and services are "qualifying" as defined by HMRC;

The goods and services are purchased mainly for a "qualifying use" as defined by HMRC.

A zero-rated certificate must be provided to the supplier with each order. Please return to the 

section for Customs/VAT information to access the downloadable certificates.

Please note that this information is intended for use by University departments. Whilst every effort is made to ensure that the information is correct, the University does not accept liability for actions taken by external persons/bodies which is based upon this advice. External organisations are advised to seek advice from their local HM Revenue & Customs Office