Building work & medical and veterinary exemption

Building work and medical and veterinary exemption

The exemption will not be available for the actual bricks and mortar of any build but could be applicable to the fitting out of any space created.

Equipment that meets the definition of medical, scientific, computer, video, sterilising or refrigeration as described in VAT notice 710/6 may be eligible.   Note that the equipment should mainly be used for

• Medical or veterinary research
• Medical or veterinary training
• Medical or veterinary diagnosis or treatment

In this context mainly means real, substantial or continuing.

The equipment purchased should be designed as either scientific or for use in a laboratory, so for example a ventilation unit would not normally be eligible but if it were specially designed for lab use then it may.

Installation of eligible goods

If the normal selling price of relevant goods includes an amount for installation, fixing or connection to mains services and/or testing equipment on site, zero rating applies to the whole selling price - including that element which relates to installation or testing.

Where building works, such as removal of walls or reinforcing floors, are necessary in order to install large items of equipment, these works are standard rated, even when carried out by the supplier of the equipment.