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Home / De-Voil / Part V4 Exemption, zero-rating and reduced rates / Division V4.2 Zero-rating / Zero-rating—charities and non-profit making bodies / V4.266 Definitions—donated goods, advertising and medicinal products
Commentary

V4.266 Definitions—donated goods, advertising and medicinal products


Part V4 Exemption, zero-rating and reduced rates

This paragraph examines definitions relevant to the zero-rating extended to certain supplies to and by charities and which is conferred by VATA 1994 Sch 8 Group 15. In particular, it considers definitions of the following:

For the items which are zero-rated under this group, see V4.266A.

For an overview of zero-rating in connection with charities and non-profit bodies more broadly, see V4.261.

  1. Ìý

    •ÌýÌýÌýÌý care

  2. Ìý

    •ÌýÌýÌýÌý charity

  3. Ìý

    •ÌýÌýÌýÌý eligible body

  4. Ìý

    •ÌýÌýÌýÌý relevant goods

  5. Ìý

    •ÌýÌýÌýÌý disabled

  6. Ìý

    •ÌýÌýÌýÌý handicapped

  7. Ìý

    •ÌýÌýÌýÌý hospital

  8. Ìý

    •ÌýÌýÌýÌý profits-to charity person

  9. Ìý

    •ÌýÌýÌýÌý relevant establishment

  10. Ìý

    •ÌýÌýÌýÌý specified person

Meaning of 'care'—donated goods, advertising and medicinal products (zero-rating)

The term 'care' is relevant for VATA 1994, Sch 8, Group 15, Items 4–7 and 9 (see V4.266A).

In C & E Comrs v Help The Aged1 the court upheld the tribunal's view that the provision of care did not have to be a special function of the charity

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