Guidance

Charity funded equipment certificates (VAT Notice 701/6 supplement)

Certificates you can use when zero rating goods or services under the VAT Act 1994, Schedule 8, Group 15, items 4 to 6.

• From: HM Revenue & Customs
• Published: 1 April 1997
• Last updated: 12 July 2024 — See all updates

Overview

It’s important that customers refer to the guidance in Charity funded equipment for medical and veterinary uses (VAT Notice 701/6) before claiming the zero rate and that suppliers refer to this notice before granting relief under these provisions.

Suppliers must retain evidence that any goods which they zero rate are eligible for relief for production to HMRC if required.

You can find the certificate that you need from the certificate chart.

Certificate chart (PDF, 11 KB, 2 pages)

After you’ve completed the certificate, give it to your supplier.

Certificates

Certificate A - purchase by an eligible body of medical, scientific equipment (PDF, 135 KB, 2 pages)

Certificate B - purchase by an eligible body of an ambulance or welfare vehicle (PDF, 126 KB, 2 pages)

Certificate C - purchase by an eligible body of goods for people with disabilities (PDF, 122 KB, 2 pages)

Certificate D - purchase of an unadapted motor vehicle (PDF, 124 KB, 2 pages)

Certificate E - purchase of specialised equipment for a rescue or first aid charity (PDF, 72 KB, 1 page)

Certificate F - purchase by an eligible body of computer software for use in medical research (PDF, 120 KB, 2 pages)

Certificate G - purchase for donation to an eligible body of medical, scientific equipment (PDF, 130 KB, 2 pages)

Certificate H - purchase for donation to an eligible body of an ambulance or welfare vehicle (PDF, 77.5 KB, 2 pages)

Certificate I - purchase for donation to an eligible body of goods for people with disabilities (PDF, 125 KB, 2 pages)

Certificate J - purchase of an unadapted motor vehicle for donation to an eligible body (PDF, 65.9 KB, 2 pages)

Certificate K - purchase of specialised equipment for donation to a rescue or first aid charity (PDF, 73.3 KB, 2 pages)

Certificate L - importation by an eligible body of medical, scientific equipment (PDF, 70.9 KB, 2 pages)

Certificate M - importation by an eligible body of an ambulance or welfare vehicle (PDF, 72 KB, 2 pages)

Certificate N - importation by an eligible body of goods for people with disabilities (PDF, 66.9 KB, 1 page)

Certificate O - importation of an unadapted motor vehicle (PDF, 65.1 KB, 2 pages)

Certificate P - importation of specialised equipment for a rescue or first aid charity (PDF, 65.2 KB, 1 page)

Certificate Q - importation for donation to an eligible body of medical, scientific equiment (PDF, 125 KB, 2 pages)

Certificate R - importation for donation to an eligible body of an ambulance or welfare vehicle (PDF, 121 KB, 2 pages)

Certificate S - importation for donation to an eligible body of goods for people with disabilities (PDF, 118 KB, 2 pages)

Certificate T - importation of an unadapted motor vehicle for donation to an eligible body (PDF, 118 KB, 2 pages)

Certificate U - importation of specialised equipment for donation to a rescue, first aid charity (PDF, 69.1 KB, 1 page)

If these certificates are not used, the information you would provide in the certificate must be provided to the supplier in order for zero rating to be allowed.

In practice, it will be unlikely eligible bodies or donors will need to use more than 3 or 4 different certificates.

Further help and advice

Guidance on what a charity is, how VAT affects charities, how a charity’s income is treated for VAT purposes and what VAT reliefs a charity can obtain on its purchases can be found in How VAT affects charities (VAT Notice 701/1).

Your rights and obligations

Read the HMRC Charter to find out what you can expect from us and what we expect from you.

Help us improve this notice

If you have any feedback about this notice please email: [email protected].

You will need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice contact the helpline for VAT: reliefs for disabled and older people, if you have another VAT question you should phone our VAT helpline.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you have been dealing with and they will try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

How HMRC uses your information

Find out how HMRC uses the information we hold about you.

Published 1 April 1997
Last updated 12 July 2024 + show all updates

1. 12 July 2024

   Updated all certificates, A to U.

2. 28 January 2019

   The section 'Help us improve this notice' has been updated to include a link to the relevant contact for VAT reliefs for disabled and older people.

3. 1 April 1997

   First published.