Equipment used for Medical/ Veterinary research | Current Staff

Equipment used for medical/veterinary research

The supply of equipment for use by the University in medical or veterinary research may be eligible for zero rating.

In order to be eligible to claim the relief both of the following must apply:

The equipment must be included in a list of eligible goods
The goods must be used for medical or veterinary research, training, diagnosis or treatment.

IMPORTANT: IF EITHER OF THESE CONDITIONS ARE NOT MET, THE RELIEF MUST NOT BE CLAIMED.

Eligible goods

These include:

Medical equipment
Scientific equipment
Computer equipment and certain software
Video equipment
Sterilising equipment
Laboratory equipment
Refrigeration equipment
- Parts and accessories for use in any of the above equipment.

GOV.UK provides a more comprehensive list.

The following items do not qualify

Bulk materials such as liquids, powders, sheets, pellets, granules
Clothing (other than specialist medical equipment such as surgical masks, gowns and gloves)
Consumables such as chemical reagents, fuel, ink, medicines, oil, paper, and cleaning and sterilising fluids. However, medicines and chemical reagents may qualify for zero-rating under a separate relief.

What is medical or veterinary research?

This means original research into human or animal disease and injury. The items purchased for any other use is not eligible for zero-rating. This includes equipment purchased or hired for:

General biological studies
Environmental research
Research into animal husbandry or food production
General administration
Domestic or leisure purposes.

Where the equipment is to be used partly for a qualifying use, and partly for any other use, it can be zero-rated only where its main use is for medical or veterinary research. In this context ‘main’ means real, substantial and continuing.

If you are unsure as to whether or not goods or services are eligible for this relief, please contact the Tax & Treasury Team at vatenquiries@st-andrews.ac.uk for further guidance.

How to claim the relief

UK and EU based suppliers

Via a Requisition/PO (purchase order)

Where the medical and veterinary research exemption is applicable – select "Medical/Veterinary Research" in the intended use field of the requisition. Where the purchase qualifies for "Medical/Veterinary Research" the Purchase Order will include a zero-rated certificate to support this.

If you are in any doubt, contact the Tax and Treasury team by emailing: vatenquiries@st-andrews.ac.uk.

Non-EU based suppliers (imports)

To ensure VAT is not charged on imports it is very important that the correct import codes (CPC and commodity codes) and the zero rating certificate are given to the courier company before the goods are shipped.

Further guidance can be found in the import/export section of the guide or by emailing the Tax and Treasury team at vatenquiries@st-andrews.ac.uk.

Use/misuse of the relief

Please note the use of zero-rated tax codes will be monitored by the Tax & Treasury team for signs of repeated misuse. From time to time, we will carry out selected checks on orders coded with a zero-rated code to ensure proper use. We may ask you to provide further information regarding the equipment or service purchased and the qualifying medical or veterinary research etc. that this relates to.

The University has the responsibility to make truthful statements and to provide an appropriate zero rating certificate to support the claim. HMRC will not seek to recover VAT due from a supplier who has taken reasonable steps to check the validity of our declaration, but has failed to identify an inaccuracy in our certificate and, in good faith, has zero rated a supply. However HMRC will seek to apply input VAT on a purchase where the certification was not valid and this will be a cost to your own budget.

If you are unsure as to whether or not the goods or services are eligible for this relief, email vatenquiries@st-andrews.ac.uk for further guidance.

Examples of goods and services and whether they are eligible for relief

Not eligible for relief	Goods	Eligible for relief as:
X	Air conditioners
X	Alarms, security or smoke
X	Alarm bracelets
	Anaesthetic apparatus	Medical equipment
	Aprons, lead lined for x-ray protection	Medical equipment
X	Aprons, other
	Artificial limbs	Goods for use of disabled person
	Autoclaves	Sterilising equipment
	Bandages	Medical equipment
	Barometers	Scientific equipment
	Bedpans	Medical equipment
	Bedpan washers, with sterilising steam cycle	Sterilising equipment
X	Bedpan washers, other
	Beds, highly specialised e.g. net suspension or medical water beds	Medical equipment
	Beds, hospital - with tilting action or variable height features	Goods for use of disabled person
X	Blankets
	Bunsen burners	Laboratory equipment
X	Cameras, still
	Cameras, video	Video equipment
X	Catering equipment
	Catheters	Medical equipment
	Centrifuges	Scientific or laboratory equipment
	Clamps - medical	Medical equipment
X	Cleaning equipment
X	Closed circuit television systems
	Commode chairs	Goods for use of disabled person
	Computer disks and tapes	Accessory to computer equipment
	Computer keyboards	Computer equipment
	Computer mouse	Accessory to computer equipment
	Computer printers	Accessory to computer equipment
	Computer screens	Accessory to computer equipment
	Computer screen filters	Accessory to computer equipment
	Computer server	Computer equipment
X	Computer stationery
X	Cotton wool
X	Curtains
	Deep freezers	Refrigeration equipment
	Dental chairs	Medical equipment
	Dental drills	Medical equipment
	Dental mirrors	Medical equipment
	Dental spittoons	Medical equipment
X	Disinfectants
	Drip poles	Medical equipment
X	Drugs trolleys
	Endoscopes	Medical equipment
	Electro-cardiographs	Medical equipment
	Eye test charts	Medical equipment
	Examination couches, adjustable	Medical equipment
	First aid kits - supplied as pre-packaged units	Medical equipment
	Forceps	Medical equipment
X	Fuel
	Fume cupboards	Laboratory equipment
	Gloves, surgical	Medical equipment
X	Gloves, other
X	Gymnasium equipment
X	Hearing aids
	Heart pacemakers	Medical equipment or goods for use disabled person
	Hoists and patient lifting devices	Goods for use disabled perso
	Hypodermic needles	Medical equipment
	Ice making machines	Refrigeration equipment
	Identification bracelets for patients	Medical equipment
	Kidney bowls	Medical equipment
X	Laboratory animals
	Laboratory benches	Laboratory equipment
	Laboratory glassware	Laboratory equipment
X	Lockers
	Mattresses, specially designed for the relief/prevention of pressure sores	Medical equipment
	Medicine measures, graduated	Medical equipment
	Microscopes	Scientific or laboratory equipment
X	Nurse call systems
X	Occupational therapy materials
	Operating lights	Medical equipment
X	Overbed tables
X	Overhead projecting units
X	Pagers
	Patient trolleys and stretchers	Medical equipment
	Physiotherapy equipment, specialised - other than gymnasium equipment	Medical equipment
	Pillows, orthopaedic, specially designed and used for neck or spinal injuries	Medical equipment
X	Pillows, other
	Pipettes	Laboratory equipment
	Radiography equipment	Medical equipment
	Renal dialysis units	Medical equipment or goods for use of disabled person
	Resuscitation equipment	Medical equipment
	Resuscitation dummies	Resuscitation training model
	Scalpels	Medical equipment
X	Screens
	Sphygmomanometers	Medical equipment
	Splints	Medical equipment
X	Stationery
X	Sterilising solutions
	Stethoscopes	Medical equipment
	Surgical gloves	Medical equipment
	Surgical gowns	Medical equipment
	Surgical masks	Medical equipment
	Suture needles	Medical equipment
	Swabs	Medical equipment
X	Tape recorders
X	Television sets
	Test tubes	Laboratory equipment
	Thermometers, clinical	Medical equipment
	Thermometers, other	Scientific equipment
	Tongue depressors	Medical equipment
X	Towels
X	Uniforms
	Video cameras	Video equipment
	Video tapes	Video equipment
	Video players	Video equipment
	Video monitors	Video equipment
X	Waste disposal bags, boxes, jars and sacks
X	Waste disposal machinery
	Weighing machines	Scientific equipment
	Wheelchairs	Goods for use of disabled person
	Wound dressings	Medical equipment
	X-ray films/plates	Medical equipment
	X-ray machines - medical	Medical equipment
	X-ray machines - other	Scientific equipment
	X-ray viewers	Medical equipment

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