Template medical VAT relief (zero rating) declarations
The template medical VAT relief (zero rating) declarations can be found below. They should be used after considering the Medical VAT reliefs (Zero rating) guidance.
Key points to note:
- A purchase is only zero rated if (i) the item is qualifying (ii) it is put to a relevant medical use and (iii) a valid declaration is issued to the supplier.
- In most cases, a declaration can be produced by iProc as part of the purchase order by choosing the correct tax code.
- The templates can be used in situations where either a declaration cannot be produced by iProc (e.g. a one off payment) or if the purchase order has already been issued.
- Relief can be claimed in retrospect, although it can be a lot easier to do so at the time of purchase, particularly for large value items.
- Where computer equipment is to be purchased via IT Services, please use the Zero rating declaration – purchasing computer equipment via IT Services.
VAT Zero rating declaration - qualifying equipment
Template declaration for claiming zero rating VAT relief on the purchase of medical, scientific, computer*, video, sterilising, laboratory or refrigeration equipment, when used predominantly for medical research or training.
*Where computer equipment is to be purchased Via IT Services please use the declaration below.
VAT Zero rating declaration – purchase of qualifying computer equipment via IT Services
Template declaration for claiming VAT relief on the purchase of computer equipment that is to be used predominantly for medical research or training.
This form should be submitted to IT Services when requesting the equipment purchase.
VAT Zero rating declaration – medicines and substances
Template declaration for claiming VAT relief on medicinal products and substances, used in medical research.
VAT Zero rating declaration – bespoke software
Template declaration for claiming VAT relief on the purchase of custom made computer programmes/licenses to be used solely for the purposes of medical research.