Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.

1. Overview

1.1 What this notice is about

This notice explains:

when goods and services purchased:

with charitable or donated funds by eligible bodies can be zero-rated

by a third party for donation to an eligible body can be zero-rated

what is an eligible body for the purposes of this relief

the conditions that must be met before you can zero rate goods and services

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