VAT stands for Value Added Tax, and is applied to most goods and services at every stage of their production, distribution and final sale.
Defibrillators are normally subject to the standard rate of VAT (currently 20%).
However, certain organisations may qualify for VAT relief under HMRC rules. If the conditions for VAT relief are met, the defibrillator may be supplied at the zero rate of VAT.
If the HMRC conditions are not met, VAT must be charged at the standard rate.
When can VAT relief apply?
Under VAT Notice 701/6 – Charity funded equipment for medical and veterinary uses – your defib is zero rated (no VAT charged) if:
- The defibrillator is purchased using charitable or donated funds, and
- If It is supplied to (or for donation to) an eligible body.
- If it qualifies under HMRC’s definition of medical equipment – which it does.
- If the supplier receives and retains a valid HMRC eligibility certificate/declaration.
VAT relief only applies where all HMRC conditions are fully met.
What is an ‘eligible body’?
VAT relief applies if defibrillators are supplied to (or for donation to) an eligible body.
HMRC defines an eligible body in VAT Notice 701/6 as typically including:
- Certain charities
- Non-profit hospitals
- Health bodies
- Organisations providing medical care or research
Eligibility depends on your specific circumstances.
What do we need from you?
If you believe you are an eligible body, and your purchase qualifies for zero rated VAT under VAT Notice 701/6, you must:
- Provide us with the appropriate HMRC certificate/declaration form.
- Provide us with confirmation that the purchase is funded by charitable or donated funds.
We are legally required to retain this documentation for HMRC audit purposes before zero rate can be applied. If the required evidence is not provided, VAT must be charged at the standard rate.
Defibrillators from AEDdonate
AEDdonate supplies a wide range of defibrillators from leading manufacturers, suitable for workplaces, schools, churches, sports clubs and community locations.
Whether you are purchasing a single defibrillator or planning a larger community project, our team can help you select the right device and advise on funding options and ongoing support.
Need Help?
Not sure whether your organisation qualifies for VAT relief? Our team deals with defibrillator funding and VAT relief enquiries every day and will be happy to help.
Call us on 01785 472224 or email info@aeddonate.org.uk to discuss your requirements.
Important Notice
VAT relief depends on your organisation’s circumstances and HMRC eligibility requirements. If you are unsure whether your purchase qualifies, please contact us or seek independent professional advice.
This article is provided for general guidance only. VAT legislation and HMRC guidance may change over time, and the information provided should not be considered tax, legal or financial advice.
