HMRC have recently updated the VAT Notice relating to purchases made by NHS Organisations using charitable funds. (https://www.gov.uk/guidance/charity-funded-equipment-for-medical-and-veterinary-uses-notice-7016 )
Although the basic criteria for using the relief remains the same, more examples have been added to the list of items contained within the notice, giving details of whether or not they qualify for Zero Rating of VAT.
As previously, the list in the notice is not exhaustive, and items not covered in the notice will need to be assessed against the listed criteria to determine if they qualify for this VAT relief.
If you would like further information, or help in determining if an item will qualify for the relief, please contact your Berthold Bauer consultant, who will be happy to help.