Frequently Asked Questions - VAT zero

Please note that this
information is intended for use
by University departments.
Whilst every effort is made to
ensure that the information is
correct, the University does not
accept liability for actions taken
by external persons/bodies
which is based upon this
advice. External organisations
are advised to seek advice
from their local Customs &
Excise Office.
Questions VAT zerorating
The following is a brief summary of eligibility. Further information on specific
areas can be found in the relevant sections of the VAT advice area of our
Check our guidelines on eligibility via:
The following have been listed by
HM Customs and Excise as
eligible items when used in
medical research, diagnosis,
treatment or training by an
eligible institution
The following do not
quality for VAT zerorating,
General office furniture,
e.g. desks/wire-managed
desking, seating ,
cupboards, lockers etc
Ordinary cupboards,
lockers seats and other
furniture are not classed
as laboratory equipment
even if supplied for use in
a laboratory
Laboratory furniture
benching/stools/fittings etc.
Specially designed computer
Office Equipment
Computers purchased by the
Fax machines
Dictating machines
University for an eligible purpose.
Fax/modem built into a computer
Multi-function printer/scanner/fax
used in as an accessory to an
eligible computer MAY be zerorated
Office Consumables
Stationery etc.
Ribbons, ink & toner
Custom made or
bespoke computer
software purchased for
use in medical training.
Computer disks (including CDs)
for use in eligible computers.
Normal or “off the shelf” computer
software for use in medical
research, training, diagnosis or
Audio-Visual Equipment
Standard cameras and
Overhead projectors (see
note on LCD computerlinked projectors)
Slide projectors &
screens etc.
Video cameras recorders/players
& tapes
Video monitors (not capable of
receiving TV signals)
LCD OHP which must be linked
to a computer
Cameras fitted to scientific
equipment, e.g. specially
designed camera for use with
Camera which cannot be used
independently of an (eligible)
X-ray equipment
Specialised photographic film
(e.g. x-ray film & film cut to size
for EM work)
Equipment/Consumables used in Laboratory
(Goods designed for use in laboratory)
Kettles, microwaves etc.
Cleaning materials &
Sterilising solutions e.g.
Chloros, Stericol and
Waste disposal bags and
Substances used directly for
synthesis or testing in the course
of medical research. These
cannot be zero rated if bought for
teaching or training.
Gloves (non-surgical)
Security & Environmental Monitoring Equipment
Air Conditioning
Security/smoke alarms,
Security locks etc.
Closed-circuit television
Refrigerators and freezers for
storing reagents, samples etc.
used in medical research
Maintenance and repair of eligible equipment is VAT zero-rated. Parts and
accessories to eligible equipment are also eligible for zero-rating.
Carriage is not VAT zero-rated even when the items transported are