The supply to certain charities of a ‘medicinal product’’ is zero-rated if:

(1)the charity:

(a)provides care or medical or surgical treatment for human beings or animals, or

(b)engages in medical, or veterinary, research; and

(2)the supply is solely for use by the charity in such care, treatment or research (VATA 1994, Sch. 8, Grp. 15, item 9).

The supply to a charity of a ‘substance’ directly used for synthesis or testing in the course of medical, or veterinary, research is zero-rated (VATA 1994, Sch. 8, Grp. 15, item 10).

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