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VAT Exception For Qualifying Bodies On Scrub Caps

VAT Exception For Qualifying Bodies On Scrub Caps

We are super excited to announce that Medicus Caps has been granted clearance by HMRC to offer 0% Rated VAT on scrub caps purchases for a set of eligible organisations in the UK.

If you are based outside of the UK and EU then you won't have to pay this tax. EU customers will have to depending on how much they order. This article covers UK businesses that usually have to have VAT added to anything they buy.

Are You Eligible?

The health bodies that can purchase qualifying goods at the zero rate are:

  • NHS trusts

  • Other hospitals whose activities are not carried on for profit. Your organisation would have to meet the following criteria:

Condition Description
1 it cannot, and does not, distribute any profit achieved
2 it applies any surplus that arises from supplies of hospital or research services to the furtherance of its objectives
  • Special Health Authorities in England

  • Health Authorities, Special Health Authorities and Local Health Boards in Wales

  • Health Boards in Scotland

  • Health and Social Services Boards in Northern Ireland

  • Clinical Commissioning Groups

  • the Common Services Agency for the Scottish Health Service

  • the Northern Ireland Central Services Agency for Health and Social Services

  • the Isle of Man Health Services Board

Charities That Qualify

Any charity that provides rescue or first aid services for humans or animals

provides transport services mainly to disabled people; or

has as its sole purpose and function the provision of a range of services for, or on behalf of, chronically sick or disabled people. Examples include charities established to: provide care or welfare services to disabled people; lobby on behalf of disabled people; or fund medical research into the causes, prevention or cure of disablement.

 

Purchasing goods and services for donation to an eligible body

6.1 General

Qualifying goods and services can be zero-rated when they’re supplied to any person, body or organisation for donation to:

  • one of the health bodies specified in the first group

  • a hospital or research institution, whose activities are carried out on a not-for-profit basis above.

  • one of the charitable institutions specified above.

Brief details of the donor, and the eligible body to which the goods or services will be donated, should be given on any declaration of eligibility for zero rating provided by the purchaser to the supplier.

Items purchased for donation to any other charity may not be zero-rated under this relief, even if the charity is an eligible body that would benefit from relief if it purchased the goods or services itself.

Learn more about Scrub Caps

We really are focused on providing not only the best service but collecting the most information on scrub caps and the benefits for your organisation and its patients. You can find our main article on everything you need to know about scrub caps here.

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