BIM45200 - Specific deductions: gifts: medical supplies: World Health Organisation guidelines: general

The legislation requires not simply that the medical supplies or equipment concerned is given for human use, but in addition that the gift is made ‘for humanitarian purposes’. This further condition reflects the broad intention of the provisions, which is to encourage responsible and appropriate donations.

The World Health Organisation produces guidelines for drug donations. They are accessible at http://www.who.int/medical_devices/publications/en/Donation_Guidelines.pdf and are summarised at BIM45205.

Cases that fall within the World Health Organisation guidelines should be accepted as meeting the condition that the gift is made for humanitarian purposes. If the circumstances of the case give any reason for doubting that the gift was made for humanitarian purposes, advice should be sought from CT&VAT (Technical).