Equipment is defined as articles designed for a specific purpose. They are usually durable, although certain disposable items that are designed to be used only once (e.g. syringes) may still be equipment.

It does not include bulk materials such as liquids, powders, sheets, pellets, granules. Clothing (other than specialist medical equipment such as surgical masks, gowns and gloves) and stationery, fuel and ink.

Medical equipment

This 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.

Scientific equipment

This 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.

Computer equipment

This includes computer hardware such as servers, screens, keyboards, and disks. It also includes ‘normalised’ i.e. off the shelf computer programmes. Custom made programmes and licences to use programmes are services and not equipment [see computer software]. Machinery or other equipment that is either operated by computer or has computerised components is not computer equipment.

Video equipment

Covers video recording and playback equipment including VCRs, DVD recorders and video cameras.

Still digital cameras that have video capability do not qualify.

Sterilising equipment

This includes autoclaves and other specialised equipment using steam or other high temperature processes. Microwave ovens and other cooking appliances do not qualify even when used to sterilise. Sterilising fluid is not equipment and does not qualify.

Laboratory equipment

This is equipment designed for use in a laboratory such as test tubes and other laboratory glassware, Bunsen burners, fume cupboards, microtomes, cryostats, laboratory benches and specialised sinks and catchpots.

N.B. Ordinary cupboards, lockers, seats and other furniture are excluded together with other general purpose items.

Refrigeration equipment

This includes all cooling and freezing equipment whether or not of an industrial type, special design for specific purpose or the common domestic ‘fridge’ etc.

Resuscitation training models

Resuscitation training models (resuscitation dummies) can be zero- rated if they include a head and torso designed only for use during first aid training in cardiopulmonary resuscitation and/or defibrillation techniques.

Parts and accessories

VAT relief is available for parts and accessories to relevant goods. Parts are integral components without which the equipment is incomplete. Accessories mean 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 affect, in particular circumstances

This would cover e.g. a printer for use with a computer, a specifically designed camera for use with a microscope, a rack for holding test tubes.

Items that are not parts or accessories are:

• items that have independent uses such as television sets
• accessories to accessories such as a filter for a camera which is itself an accessory to a microscope
• consumables such as ink cartridges, specialised paper and generic bulk substances such as liquids, powders, sheets, pellets, and granules

Repair and maintenance of eligible goods

VAT relief may be obtained for the repair or maintenance of eligible goods which are owned or possessed by the University. This includes work done under a maintenance contract or as a ‘one-off’ repair; goods supplied in connection with such services are also included in the relief.

Installation costs

If the normal selling price of goods which are eligible for relief contains an amount for installation, fixing or connection to mains services and/or testing equipment on site, zero rating will apply to the whole selling price i.e. including that element which relates to installation or testing. However, where building works, such as the removal of walls or the reinforcing of floors are necessary in order to install large items of equipment, these works will be standard-rated, even when carried out by the supplier of the eligible equipme

See Issuing a medical zero rated declaration.