Resuscitation

Copy of a letter received from HM Customs & Excise:

Dear Sir,

Ref: Resuscitation Training Models

Thank you for your letter of 28 June 1999 concerning Business Brief 10/99 (dated 22 April 1999). The area of interest concerns the eligibility of a charity to purchase a resuscitation training model at a zero rate of VAT. An Extra Statutory Class Concession (ESCC) was introduced, effective from March 1997. This stated that:

VAT relief can be claimed for human resuscitation training models acquired for use in first aid training in cardiopulmonary resuscitation or defibrillation techniques or both. A resuscitation training model is defined as a model which includes a head and torso designed for use in training of cardiopulmonary resuscitation or defibrillation techniques. Cardipulmonary resuscitation means a combination of expired air ventilation and chest compression. Intravenous cannulation models, blood transfusion models and static anatomical models are not within the scope of the relief.

Parts and accessories of such models, where parts or accessories are designed for use in cardiopulmonary resuscitation or defibrillation training or both, are also covered by the relief when purchased by an eligible body with funds provided by a charity or voluntary contributions. The repair and maintenance of such goods are also zero rated if the same funding criteria are satisfied.

The ‘eligible bodies’ for the purpose of this relief include hospitals and research institutions whose activities are not for profit and who purchase goods with charitable funds. Furthermore, the resuscitation training models must be bought with funds wholly provided by a charity or from voluntary contributions to qualify for the relief. If a charity buys goods with its own funds then it can be accepted, without question, that all funding is provided by a charity.I have included Public Notice 701/6 that deals with Charity funded equipment for medical, veterinary etc uses. This does not specifically mention the relief for the resuscitation training models but may be of use to you in the future. Additionally I have enclosed the supplement to this notice that gives examples of the Certificates that are required for production to the supplier in order to be granted the supply at a zero rate of VAT.

In conclusion, there is no reason why the proposed purchase of the resuscitation models can not be zero rated, provided that:

you fall within the category of being an eligible body or charity as in Appendix D of the enclosed Notice and;

the resuscitation model falls within the parameters as in paragraph 2 of this letter and;

they are purchased with funds as per paragraph 3 of this letter and;

you supply the appropriate eligibility certificate to the supplier of the goods.

I hope that this answers your enquiry satisfactorily. If we can be of further assistance to you in this or any other matters please feel free to contact the Advice Centre.

Yours faithfully

Mrs A J Brown
Officer Business Advice Centre