Eligible bodies who hold a valid declaration of eligibility and /or sufficient evidence to demonstrate eligibility for the relief, can obtain some goods and services at zero VAT, if the supply is of medical, scientific, computer, video, sterilising, laboratory, or refrigeration equipment, and this equipment is being purchased to be used by an eligible body mainly for medical or veterinary research, training, diagnosis or treatment, and they are paid for using charitable or donated funds.
Full information can be found on the HMRC website by clicking here.
Paragraph 4.8 specifically concerns Rescue Equipment:
4.8 Which rescue equipment qualifies for zero-rating?
Rescue equipment is only zero-rated under this relief when all of the following conditions are met:
| Condition | Description |
|---|---|
| 1 | The supply is of:
that is not of a type ordinarily supplied for private or recreational use. |
| 2 | The equipment is supplied to, or for donation to, a charity that provides rescue or first aid services. |
| 3 | The equipment is to be used by the charity solely for providing rescue or first aid services. |
Rescue equipment that is eligible for zero-rating includes:
– image intensifiers, heat seekers and similar specialist equipment used to locate casualties;
– flares used to illuminate large areas for search purposes; and
– two-way radios that are pre-calibrated to the emergency frequency.
General-use items such as mobile phones and pagers; binoculars; torches; searchlights; and loudhailers are not zero-rated, even when they are purchased for use by a rescue or first aid charity.
