Certain medical equipment purchased by the University for medical training, treatment, diagnosis, or research can be zero rated if a certificate is provided to the supplier.
Please note that in the case of Marketplace orders, the certificate is automatically embedded into the electronic order and there is no need for a separate paper copy to be sent.
The zero rating relief can be used for the following:
- Medical and scientific equipment
- Computer equipment and certain software
- Video equipment
- Sterilising, laboratory, and refrigeration equipment
- Parts and accessories for use in or with any of the above equipment
- Certain resuscitation models for use in first aid training
- Repair, maintenance or installation of qualifying equipment, and any goods supplied with the repair and maintenance. Installation charges must be included in the price of the original equipment.
If the equipment is to be used partly for a qualifying and a non-qualifying use, then to obtain the relief, the qualifying use MUST be real, substantial and continuing.
However, to obtain the relief for software, its use must be SOLELY for a qualifying purpose.
The relief can NEVER be used to purchase consumable supplies.
More detailed notes on the operation of the relief are on Appendix 7.12.
An example of the certificate is on Appendix 7.5.