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麻豆传媒 of Sussex
ZERO RATING OF VAT
MEDICAL & VETERINARY RESEARCH, DIAGNOSIS TRAINING AND TREATMENT
Parts of this guide have been reproduced from HM Revenue & Customs Notices 701/1and 701/6, and are subject to Crown copyright.
ZERO RATING OF VAT FOR USE IN MEDICAL & VETERINARY RESEARCH, DIAGNOSIS, TRAINING AND TREATMENT
CONTENTS
VAT Act 1994 Schedule 8 Zero-Rating: Group 15� Charities etc.
Introduction
Section 1 Basic Conditions for Zero-Rating of VAT
Section 2 Eligible Bodies
Section 3 Charitable Status & Funds
Section 4 Qualifying Goods and Services
Section 5 Equipment that can be zero-rated when purchased by an eligible body
Section 6 Imports, exports and intra-EU supplies
Section 7 Demonstrating eligibility for relief
Section 8 Medicinal products for use by a charity
Section 9 Substances
Appendix A
Some examples of goods eligible and ineligible for relief under group 15 item 4
THE VAT ACT 1994 SCHEDULE 8 - ZERO-RATING: GROUP 15 - CHARITIES ETC
(The following extract from The VAT Act 1994 relates to Zero Rating. Items that are applicable to the 麻豆传媒 are in bold.)
Item
No:
1 The supply by a charity of any goods which have been donated for sale or the supply of such goods by a taxable person who has covenanted by deed to give all the profits of that supply to a charity.
2 The donation of any goods for sale or export by a charity described in item 1 or by a taxable person described in that item.
3 The export of any goods by a charity.
4 The supply of any relevant goods for donation to a nominated eligible body where the goods are purchased with funds provided by a charity or from voluntary contributions.
5 The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body, which is a charitable institution providing care or medical or surgical treatment for handicapped persons.
6 Repair and maintenance of relevant goods owned by an eligible body.
7 The supply of goods in connection with the supply described in item 6.
8 The supply to a charity, for the purpose of raising money for, or making known the objects or reasons for the objects of, the charity, of -
(a) the broadcast on television or radio or screening in a cinema of an advertisement; or
(b) the publication of an advertisement in any newspaper, journal, poster, programme, annual, leaflet, brochure, pamphlet, periodical or similar publication; or
(c) any goods or s in connection with the preparation of an advertisement within (b) above.
9. The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product where the supply is solely for use by the charity in such care, treatment or research.
10. The supply to a charity of a substance directly used for synthesis or testing in the course of medical or veterinary research.
Notes:
(1) Item 1 shall apply only if the supply is a sale of goods donated to that charity or taxable person.
(2) 慉nimals� includes any species of the animal kingdom.
(3) 慠elevant goods� means -
(a) medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment for use in medical or veterinary research, training, diagnosis or treatment;
(b) ambulances
(c) parts and accessories for use in or with goods described in paragraph (a) or (b) above;
(d) goods of a kind described in item 2 of Group 12 of this Schedule.
(e) motor vehicles (other than vehicles with more than 50 seats) designed or substantially and permanently adapted for the safe carriage of a handicapped person in a wheelchair provided that -
(i) in the case of vehicles with more than 16 but fewer than 27 seats, the number of persons for which such provision shall exist shall be at least 2;
(ii) in the case of vehicles with more than 26 but fewer than 37 seats, the number of persons for which such provision shall exist shall be at least 3;
(iii) in the case of vehicles with more than 36 but fewer than 47 seats, the number of persons for which such provision shall exist shall be at least 4;
(iv) in the case of vehicles with more than 46 seats, the number of persons for which such provision shall exist shall be at least 5;
(v) there is either a fitted electrically or hydraulically operated lift or, in the case of vehicles with fewer than 17 seats, a fitted ramp to provide access for a passenger in a wheelchair.
(f) motor vehicles (with more than 6 but fewer than 51 seats) for use by an eligible body providing care for blind, deaf, mentally handicapped or terminally sick persons mainly to transport such persons;
(g) telecommunication, aural, visual, light enhancing or heat detecting equipment (not being equipment ordinarily supplied for private or recreational use) solely for use for the purpose of rescue or first aid services undertaken by a charitable institution providing such services.
(4) 慐ligible body� means
(a) a Regional, District or Special Health Authority in England and Wales;
(b) a Health Board in Scotland;
(c) a Health and Social Services Board in Northern Ireland;
(d) a hospital whose activities are not carried on for profit;
(e) a research institution whose activities are not carried on for profit;
(f) a charitable institution providing care or medical or surgical treatment for handicapped persons;
(g) the Common Services Agency for the Scottish Health Service, the Northern Ireland Central Services Agency for Health and Social Services or the Isle of Man Health Services Board;
(h) a charitable institution providing rescue or first-aid services.
(i) a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 or the National Health Service (Scotland) Act 1978.
(5) 慔andicapped� means chronically sick or disabled.
(6) Item 4 does not apply where the donee of the goods is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.
(7) Item 5 does not apply where the body to whom the goods are supplied is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.
(8) Items 6 and 7 do not apply unless
(a) the supply is paid for with funds which have been provided by a charity or from voluntary contributions, and
(b) in a case where the owner of the goods repaired or maintained is not a charity, it has not contributed in whole or in part to those funds.
(9) Items 4 and 5 include the letting on hire of relevant goods; accordingly in items 4, 5 and 6 and the notes relating thereto, references to the purchase or ownership of goods shall be deemed to include references respectively to their hiring and possession.
(10) Item 5 includes computer services by way of the provision of computer software solely for use in medical research, diagnosis or treatment.
(11) In Item 9 -
(a) a 憁edicinal product� means any substance or article (not being an instrument, apparatus or appliance) which is for use wholly or mainly in either or both of the following ways -
(i) by being administered to one or more Human beings or animals for a medicinal purpose;
(ii) as an ingredient in the preparation of a substance or article which is to be administered to one or more human beings or animals for a medicinal purpose;
(b) a 憁edicinal purpose� has the meaning assigned to it by section 130(2) of the Medicines Act 1968
(c) 慳dminister� has the meaning assigned to it by section 130(9) of the Medicines Act 1968
(12) In Items 9 and 10 -
憇ubstance� and 慽ngredient� have the meanings assigned to them by section 132 of the Medicines Act 1968
Introduction
This comprehensive guide has been compiled for those members of staff that purchase goods and services on behalf of their departments. It is aimed particularly at those staff involved with medical (including dental) or veterinary research, diagnosis, training and treatment.
The guide sets out the relief from VAT under items 5, 6, 7, 9 & 10 of Zero Rate group 15 of Schedule 8 to the Value Added Tax Act 1994 and the conditions that must be met when those goods or services are purchased by research institutions whose activities are not carried out for profit (the university) using charitable funds. It also explains:
when goods and services purchased with charitable or donated funds can be zero rated;
what is an eligible body for the purpose of this relief; and
the conditions that must be met before goods and services can be zero-rated.
VAT is a tax on supplies of goods and services. It is collected on business transactions, imports and acquisitions. Currently there are three rates of VAT:
a standard rate of 17.5% (S)
a reduced rate of 5.0% (D1)
a zero Rate: (Z)
VAT zero rating was supposed to be simple to operate but has proved to be just the opposite and great care should be exercised by anyone involved with it.
There are severe penalties for making a false declaration. If you are in any doubt about the eligibility of the goods or services you are buying you should seek advice before signing any VAT declaration.
Section 1. Basic conditions for zero-rating of VAT
Goods and services are zero-rated when all of the following conditions are met:
The goods and services are purchased by an eligible body (section 2)
Purchases are paid for using charitable or donated funds (section 3)
The purchase of relevant goods or services; or the repair and maintenance of relevant goods. (section 4)
The purchaser provides the supplier with a valid declaration form i.e. VAT Certificates A, D, F or L, (section 11)
Before zero-rating any supplies of goods or services, you may also wish to consult the checklist (appendix A)
Section 2. Eligible bodies
Subject to all the conditions in section 1 being met, the 麻豆传媒 can purchase relevant goods at the zero rate because it is a research institution whose activities are not carried on for profit.
Section 3. Charitable Status and Funds
Most charities in England and Wales are registered with the Charity Commission which confirms their charitable status. However some charities are not required to be registered: some are exempted by statute, such as universities. The 麻豆传媒 is an exempt charity as indicated in the Charities Act 1993 (c.10) schedule 2 (c).
As the 麻豆传媒 is an exempt charity and also qualifies as a research institution any of the universities funds, from whatever source, can be regarded as charitable funds.
Section 4. Relevant Goods and Services
Relevant goods means medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment for use in medical or veterinary research, training, diagnosis or treatment.
4.1 Equipment
Under this legislation equipment means articles designed or used for a specific purpose. It will usually be durable, although certain disposable items, such as syringes that are designed to be used once only, may still be equipment.
The following items are not equipment and do not qualify for zero-rating, even when supplied to an eligible body:
bulk materials such as liquids, powders, sheets, pellets, granules;
clothing (other than specialist medical equipment such as surgical masks, gowns and gloves)
consumables such as chemical reagents, fuel, ink, medicines, oil, paper, and cleaning and sterilizing fluids.
However, medicines and chemical reagents may qualify for zero-rating under a separate relief (sections 8 & 9)
a) Medical equipment
Medical equipment is equipment that has features or characteristics that identify it as having been designed for a medical (including dental) purpose or function, such as the diagnosis or treatment of patients. This covers a wide range of goods, from simple items like bandages and tongue depressors, to complex machinery such as x-ray machines and scanners.
General use items used to equip a medical facility, such as a television purchased for use in a hospital ward, are not medical equipment.
Medical equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment.
b) Scientific equipment
Scientific equipment is equipment designed to perform a scientific function. This includes precision measuring equipment and analytical equipment such as thermometers, weighing machines and spectrometers.
Equipment that is not designed to perform a scientific function, but merely works on a scientific principle, is not scientific equipment.
Scientific equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment.
c) Computer equipment
Computer equipment includes computer hardware such as servers, screens, keyboards, and disks. Machinery or other equipment that is either operated by computer or has computerised components, is not computer equipment. Computer equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment.
d) Computer software
Programmes that can be purchased 憃ff the shelf� are regarded as 慻oods� and they must be used solely for medical research, medical diagnosis and medical treatment.
NOTE: This particular group has a strict interpretation; the software must be purchased solely for use in medical research, diagnosis or treatment only. Medical training and any veterinary use do not qualify for zero-rating.
e) Video equipment
This includes video recording and playback equipment.
Video equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment
f) Sterilising equipment
This includes autoclaves and other specialised equipment using steam or other high temperature processes.
Microwave ovens and other cooking appliances are not sterilising equipment, even if they can be used to sterilise. Sterilising fluid is not equipment, and does not qualify for zero-rating, even when purchased by an eligible body.
Sterilising equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment.
g) Laboratory equipment
This includes equipment that is designed for use in a laboratory, such as test tubes and other laboratory glassware; Bunsen burners; fume cupboards; microtomes; cryostats; laboratory benches; specialised sinks and catchpots.
The following are not laboratory equipment: ordinary cupboards, lockers, seats and other furniture, even when these are used to equip a laboratory.
h) Refrigeration equipment
This includes all cooling and freezing equipment, whether designed for industrial, domestic or any other purpose. Refrigeration equipment may only be zero-rated when it is purchased or hired mainly for medical or veterinary research, training, diagnosis or treatment.
i) Parts and accessories
Parts are integral components without which the equipment is incomplete.
Subject to the other conditions in section 1, parts or accessories can be zero-rated when purchased or hired by an eligible body predominantly for use in or with medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment that is used in medical or veterinary research, training, diagnosis or treatment.
Accessories means optional extras that are not necessary for the equipment to operate in its normal course, but are used to improve the operation of the equipment; or enable the equipment to be used, or used to better effect, in particular circumstances.
This would cover, for example, a printer for use with a computer; a specially designed camera for use with a microscope; and a rack for holding test tubes.
Items that are not parts or accessories include:
items that have independent uses, such as television sets;
accessories to accessories
j) Resuscitation training models
Resuscitation training models (resuscitation dummies) can only be zero-rated if they include a head and torso designed for use during first aid training in cardiopulmonary resuscitation and/or defibrillation techniques.
k) Repair, maintenance or installation of eligible goods
The repair or maintenance of any goods detailed in section 4, and any goods supplied in connection with this repair and maintenance, are zero-rated when the goods are owned or possessed by an eligible body; and repair or maintenance service is paid for using charitable or donated funds.
Zero-rating also applies to any goods supplied in connection with a zero-rated supply of repair and
maintenance.
If the normal selling price of relevant goods includes an amount for installation, fixing or connection to mains services and/or testing equipment on site, zero-rating applies to the whole selling price � including that element which relates to installation or testing.
Where building works, such as removal of walls or reinforcing floors, are necessary in order to install large items of equipment, these works are not zero rated, even when carried out by the supplier of the equipment.
Some examples of qualifying goods or services are given at appendix A. When consulting this table, you should remember that in addition to the supply being of qualifying goods or services, all of the other conditions detailed in section 1 must be met for zero-rating to apply.
4.2 Qualifying use of Equipment
Medical, scientific, computer, video, sterilising, laboratory, or refrigeration equipment can only be zero-rated when purchased by an eligible body mainly for use in one of the following ways:
(a) Medical or veterinary research. This means original research into human or animal disease and
injury.
(b) Medical or veterinary training. This covers the training of doctors, nurses, surgeons (including
dental and veterinary surgeons), and other professionals involved in medical or veterinary
diagnosis or treatment. The overall programme of training should include the physical application
by the students of theoretical knowledge. The teaching of subjects like biology and zoology, where
the trainee has no practical medical or veterinary involvement with patients, is not medical or
veterinary training for the purposes of this VAT relief.
(c) Medical or veterinary diagnosis or treatment. This is the diagnosis and treatment of a physical or
mental illness or injury by a medical or paramedical practitioner or a veterinary surgeon.
Medical, scientific, computer, video, sterilising, laboratory, or refrigeration equipment purchased for any other
use is not eligible for zero-rating. This includes equipment purchased or hired for:
general biological studies;
environmental research;
research into animal husbandry or food production;
general administration
domestic or leisure purposes.
Where the equipment is to be used partly for a qualifying use, and partly for any other use, it can be zero rated only where its main use is one of those detailed in (a), (b), or (c) of this paragraph. In this context 憁ain� means real, substantial and continuing
Section 6. Imports, exports and intra-EU supplies
Goods purchased from outside the European Union
VAT relief also applies when goods are imported from outside the European Union. This means that where all the conditions in section 1 are met, no VAT will be charged on the importation of qualifying goods. In order for relief to apply, importers should lodge the relevant declaration of eligibility (VAT certificate L) with HM Customs & Revenue at the point of importation.
Goods acquired from another European Community Member State
If you are registered for VAT in the UK and you purchase goods from a business registered for VAT in another EC Member State, you must normally account for VAT in the UK on your acquisition of the goods. The rate of tax due is the one applicable to the supply of identical goods in the UK. This means that no VAT is due on the acquisition of qualifying goods purchased by eligible bodies using charitable or donated funds. Eligible bodies acquiring relevant goods from another EC Member State are not required to provide their supplier with an eligibility declaration, but should retain evidence that the goods were eligible for acquisition at the zero-rate of VAT.
Section 7. Demonstrating eligibility for relief
The supplier is responsible for ensuring that all the conditions for zero-rating are met. HMR&C recommend that suppliers obtain a written declaration of eligibility (Zero Rate VAT Certificate) from each customer who claims entitlement to VAT relief. Such a declaration should contain sufficient information to demonstrate that the conditions for the relief are fulfilled. The declaration should be separate, or clearly distinguishable from, any order form or invoice against which the goods or services are supplied. A customer signing an order should not automatically be signing a declaration of eligibility for VAT relief.
In addition to a written declaration, suppliers may require evidence that the purchaser is an eligible body. The production of a declaration or any other evidence of eligibility by a customer does not authorise the zero-rating of a supply. A supplier must take reasonable steps to check any apparent inconsistencies, and to confirm that any information given by the purchaser is correct. However, the purchaser has a responsibility to make a truthful statement of its eligibility for zero-rating, and, where required, to provide appropriate documentation to support this statement. Suppliers must retain evidence that any supply they have zero-rated was eligible for relief. This may include an eligibility declaration, and/or any accompanying documents provided by the purchaser.
Section 8. Medicinal Products
THE VAT ACT 1994 SCHEDULE 8 - ZERO-RATING: GROUP 15 - CHARITIES ETC
Item 9. The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product where the supply is solely for use by the charity in such care, treatment or research.
Notes (11) In Item 9 -
(a) a 憁edicinal product� means any substance or article (not being an instrument, apparatus or appliance) which is for use wholly or mainly in either or both of the following ways -
(i) by being administered to one or more Human beings or animals for a medicinal purpose;
(ii) as an ingredient in the preparation of a substance or article which is to be administered to one or more human beings or animals for a medicinal purpose;
(b) a 憁edicinal purpose� has the meaning assigned to it by section 130(2) of the Medicines Act 1968
(c) 慳dminister� has the meaning assigned to it by section 130(9) of the Medicines Act 1968
(12) In Items 9 and 10 -
憇ubstance� and 慽ngredient� have the meanings assigned to them by section 132 of the Medicines Act 1968
Medicinal purpose is defined in section 130 (2) of the Medicines Act 1968 as any one or more of the following purposes:
treating or preventing disease;
diagnosing disease or ascertaining the existence, degree of extent of a physiological condition;
inducing anaesthesia;
otherwise preventing or interfering with the normal operation of a physiological function, whether permanently or temporarily, and whether by way of terminating, reducing or postponing, or increasing or accelerating, the operation of that function or in any other way.�
Administer is defined in section 130(9) of the Medicines Act 1968 as:
慳dminister to a human being or an animal, whether orally, by injection or by introduction into the body in any other way, or by external application, whether by direct contact with the body or not; and any reference in this Act to administering a substance or article is a reference to administering it either in its existing state or after it has been dissolved or dispersed in, or diluted or mixed with, some other substance used as a vehicle�. A medicinal product purchased by a charity for the purpose of testing the efficiency of that product will also qualify for relief.
Medical Products covers drugs and medical gases (including cylinder rental).
To claim Zero-rating VAT certificate D must be used.
Section 9. Substances
THE VAT ACT 1994 SCHEDULE 8 - ZERO-RATING: GROUP 15 - CHARITIES ETC
Item 10. The supply to a charity of a substance directly used for synthesis or testing in the course of medical or veterinary research.
Substance� is defined in section 132(l) of the Medicines Act 1968 as � any natural or artificial substance, whether in solid or liquid form or in the form of a gas or vapour�.
Substance covers laboratory chemicals and reagents, solvents, sera, media, cardice gases etc. (including cylinder rental).
Appendix A
HM Revenue & Customs provided the majority of the examples of goods eligible and ineligible for relief under group 15 items 4 in the following table. Further examples of items that have been questioned have also included. The list is not exhaustive and where there is any doubt about the vat status of items not included you should contact the purchasing office for advice.
Not eligibleGOODSEligible as:XAir conditionersXAlarms, security or smokeXAlarm braceletsAnaesthetic apparatusMedical equipmentAprons, lead lined for x-ray protectionMedical equipmentXAprons, otherAutoclavesSterilising equipmentBandages Medical equipment BarometersScientific equipmentBedpansMedical equipmentBedpan washers, with sterilising steam cycleSterilising equipmentXBedpan washers, otherBeds, highly specialised e.g. net suspension beds, medical water bedsMedical equipmentXBlanketsBunsen burnersLaboratory equipmentXCameras, (photographic & digital) and accessoriesCameras, videoVideo equipmentXCatering equipmentCathetersMedical equipmentCentrifugesScientific or laboratory
equipmentClamps, medicalMedical equipmentXCleaning equipment XClosed circuit television systemsComputer disks and tapesComputer equipmentComputer keyboardsComputer equipmentComputer miceComputer accessoryComputer printersComputer accessoryComputer screensComputer equipmentComputer screen filtersComputer accessoryComputer serversComputer equipmentXComputer stationeryXCotton woolXCurtainsDeep freezersRefrigeration EquipmentDental chairsMedical equipmentDental drillsMedical equipmentDental mirrorsMedical equipmentDental spittoonsMedical equipmentXDisinfectantsDrip polesMedical equipmentXDrugs trolleysEndoscopesMedical equipmentElectro-cardiographsMedical equipmentEye test chartsMedical equipmentExamination couches, adjustableMedical equipmentXFax MachinesXFilm for still cameras (including Polaroid)First aid kits - supplied as pre-packaged unitsMedical equipmentForcepsMedical equipmentXFuelFume cupboardsLaboratory equipmentGloves, surgicalMedical equipmentXGloves, Disposable non SterileXGymnasium equipmentXHearing aidsHeart pacemakersMedical equipmentHypodermic needlesMedical equipmentIce making machinesRefrigeration equipmentIdentification bracelets for patientsMedical equipmentKidney bowlsMedical equipmentXLaboratory animalsLaboratory benchesLaboratory equipmentXLaboratory Coats (including Howie Coats)XLaboratory Furniture (cupboards, drawer units etc)Laboratory glasswareLaboratory equipmentXLockersMattresses, specially designed for the relief/prevention of pressure soresMedical equipmentMedicine measures, graduatedMedical equipmentMicroscopesScientific or laboratory equipmentXMicrowavesXNurse call systemsXOccupational therapy materials XOffice EquipmentOperating lightsMedical equipmentXOverbed tablesXOverhead projecting unitsXPagersPatient trolleys and stretchersMedical equipmentXPhotographic chemicals and paperPhysiotherapy equipment, specialised - other than gymnasium equipmentMedical equipmentPillows, orthopaedic, specially designed and used for neck or spinal injuriesMedical equipmentXPillows, otherPipettesLaboratory equipmentRadiography equipmentMedical equipmentRenal dialysis unitsMedical equipmentResuscitation equipmentMedical equipmentXResuscitation dummiesResuscitation training modelScalpelsMedical equipmentXScreensSphygmomanometersMedical equipmentSplintsMedical equipmentXStationery, including medical stationeryXSterilising solutionsStethoscopesMedical equipmentSurgical glovesMedical equipmentSurgical gownsMedical equipmentSurgical masksMedical equipmentSuture needlesMedical equipmentSwabsMedical equipmentXTape recordersXTelevision setsTest tubesLaboratory equipmentThermometers, clinicalMedical equipmentThermometers, otherScientific equipmentTongue depressorsMedical equipmentXTowelsXUniformsVideo camerasvideoVideo tapesvideoVideo playersvideoVideo monitorsvideoXWaste disposal bags, boxes, jars and sacksXWaste disposal machineryWeighing machines Scientific equipmentWound dressingsMedical equipmentXX-ray developing fluidX-ray films/platesMedical equipmentX-ray machines - medicalMedical equipmentX-ray machines - otherScientific equipmentX-ray viewersMedical equipment
PAGE 6
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