In this section:
You can buy certain sorts of equipment - and pay for its repair or maintenance - without having to pay VAT, if either of the following applies:
This guide will help you understand:
As well as the specific types of goods and services covered in this guide, your organisation may be able to make other purchases free of VAT. You can link to our related guide on VAT relief for other types of charity purchase under 'More useful links'.
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For the purposes of buying qualifying goods and services at the zero rate of VAT an eligible body includes:
In addition, no matter what person, group or organisation you are, you won't have to pay VAT if you're buying qualifying goods or services specifically in order to donate them to an eligible body.
Find out which bodies are eligible for the zero rate in VAT Notice 701/6
The following items can be purchased at the zero rate of VAT when purchased by, or for donation to, an eligible body subject to the conditions and restrictions explained in the links below.
The following equipment (and related parts and accessories) will qualify for zero rating if they're to be used by an eligible body mainly for medical or veterinary research, training, diagnosis or treatment:
For details of what is meant by the above types of equipment see section 4.2 of VAT Notice 701/6.
Go to VAT Notice 701/6 on charity funded equipment
Ambulances for transporting sick and injured people or animals may qualify for zero rating.
The conditions that the vehicle must meet in order to qualify for the VAT relief are explained in paragraph 4.4 of Notice 701/6.
Go to VAT Notice 701/6 on charity funded equipment
Certain medical and surgical appliances designed solely for the relief of disability or injury, and certain equipment designed for disabled people - for example, chair lifts, hoists and lifters - may be zero-rated.
Specially designed and adapted motor vehicles and boats may also qualify for VAT relief.
Find out more in VAT Notice 701/7 VAT reliefs for disabled people.
Go to VAT Notice 701/7 VAT reliefs for disabled people
Other specially adapted motor vehicles may qualify for zero rating and also certain unadapted vehicles used to transport blind people, deaf people, those with mental health problems or people who are terminally ill.
For details see paragraph 4.7 of VAT Notice 701/6 on charity funded equipment.
Go to VAT Notice 701/6 on charity funded equipment
Certain rescue equipment purchased by a charity to be used solely for providing rescue or first aid services, or for donation to such a charity, may qualify for zero rating.
For information on the type of equipment that will qualify see paragraph 4.8 of VAT Notice 701/6.
Go to VAT Notice 701/6 on charity funded equipment
Dummies that include a head and torso and are designed for first aid training in cardiopulmonary resuscitation and/or defibrillation techniques can be zero-rated.
For information on the type of equipment which will qualify see paragraph 4.9 of VAT Notice 701/6.
The repair, maintenance or installation of eligible goods can be zero-rated when both the following apply:
Zero rating also applies to any goods supplied in connection with this repair, maintenance or installation.
If the normal price of the goods includes an amount for installation the zero rating will apply to the whole price (including the amount that relates to the installation).
If you are an eligible body but not a charity, and you contribute to the purchase from your own resources, you'll have to pay VAT, even if the supply is of qualifying goods or services.
NHS funds are not charitable or donated, and any goods or services purchased with these funds will attract VAT.
You can only buy the qualifying goods or services shown in this guide free of VAT for use within the day centre or care establishment itself if you meet certain conditions.
This VAT relief does not apply to goods or services that you buy for more general use. However, one of the other VAT reliefs for charities may apply to goods and services you buy. See 'VAT reliefs on charity purchases' in 'More useful links'.
Find out more about the conditions that have to be met in VAT Notice 701/6
If you meet certain conditions you can buy the following things without paying VAT:
This VAT relief does not apply to goods or services that you buy for more general use. However, one of the other VAT reliefs for charities may apply to goods and services you buy. See 'VAT reliefs on charity purchases' in 'More useful links'.
Any person, body or organisation can buy the qualifying goods or services shown in this guide for donation to the specific types of eligible body listed here VAT-free (with the exception of computer software where zero rating doesn't apply). However, if someone's buying goods or services for donating to any other type of charity they'll have to pay VAT - even if that charity would be able to buy them VAT-free itself.
In order to obtain VAT zero rating on your purchase, you'll need to provide your supplier with a written eligibility declaration, also known as a certificate, confirming that the conditions for the relief have been met.
In addition to a written declaration, suppliers will require evidence that you're a charity or other eligible body.
Find out more about what evidence your supplier will need
If you import qualifying goods from outside the EU, and you're an eligible body - or you're buying the goods to donate them to an eligible body - then as long as all the other conditions in this guide are met, you won't have to pay any import VAT.
If you're registered for VAT and you acquire goods from another EU country your purchase will qualify for the zero rate providing all the other conditions in this guide are met. You don't have to provide the purchaser with an eligibility declaration, but you do have to retain the evidence that the goods were eligible for zero rate.
If you aren't VAT registered, you'll have to pay VAT according to the rules of the country you buy the goods from.
To find out more about importing goods VAT-free please read our related guide below.
How charities can import goods VAT-free
For more help you can contact HMRC Charities by phone, email, or post.
Contact details for HMRC Charities
Find out about VAT reliefs on charity purchases
Find out more if you're a business supplying zero-rated goods to charities
