Statutory Instrument 1987 No. 437

      The Value Added Tax (Charities) Order 1987

      © Crown Copyright 1987

      Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

      The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

      It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

      The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Value Added Tax (Charities) Order 1987, ISBN 0110764374. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

      Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

      To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

 

STATUTORY INSTRUMENTS

1987 No. 437

VALUE ADDED TAX

The Value Added Tax (Charities) Order 1987

Made 17th March 1987
Laid before the House of Commons 17th March 1987
Coming into force 1st April 1987

    The Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983[1]and of all other powers enabling them in that behalf, hereby make the following Order:
        1.    This Order may be cited as the Value Added Tax (Charities) Order 1987 and shall come into force on 1st April 1987.
        2.    Group 14 of Schedule 5[2]to the Value Added Tax Act 1983 shall be varied by:—

        (1)  inserting after item 10 and before item 11:—
            "10A.    The supply to a charity of, service of providing, extending or adapting a bathroom, washroom or lavatory for use by handicapped persons in a residential home where such provision, extension or adaptation is necessary by reason of the condition of the handicapped persons."

    , and
        (2)  deleting item 11 and by substituting the following:—
            "11.    The supply of goods in connection with a supply described in items 8, 9, 10 or 10A."

        3.    Group 16 of Schedule 5[3]to the Value Added Tax Act 1983 shall be varied by:—

        (1)  deleting item 2 and by substituting the following:—
            "2.    The donation of any goods for sale or export by a charity described in item 1."

    ,
        (2)  adding the following item:—
            "10.    The supply to a charity of a substance directly used for synthesis or testing in the course of medical research."


        (3)  deleting Note (4)(f) and by substituting the following:—
        "(f) motor vehicles (with more than 6 but fewer than 51 seats) for use by an eligible body providing care for blind, deaf, mentally handicapped or terminally sick persons mainly to transport such persons."


        (4)  adding at the end of Note (4):—
        "(g) telecommunication, aural, visual, light enhancing or heat detecting equipment (not being equipment ordinarily supplied for private or recreational use) solely for use for the purpose of rescue or first aid services undertaken by a charitable institution providing such services."


        (5)  deleting Note (12)(d), and

        (6)  adding at the end of Note (12):—
      "  (13)  In items 9 and 10—

        "substance" and "ingredient" have the meanings assigned to them by section 132 of the Medicines Act 1968.[4]."



Tim Sainsbury


Michael Neubert

Two of the Lords Commissioners of Her Majesty's Treasury

17th March 1987





EXPLANATORY NOTE

(This note is not part of the Order)

  This Order extends the zero-rating provisions of Groups 14 and 16 of Schedule 5 to the Value Added Tax Act 1983 to cover certain supplies to charities and other public bodies. Relief is extended to the installation or adaptation of any bathroom, washroom or lavatory facilities for the handicapped in charity residential homes; drugs and chemicals directly used by a charity in medical research; welfare vehicles (having between 6 and 50 seats) for use by an eligible body in transporting the terminally ill; and telecommunication and other specialised equipment for use by charitable rescue and first aid services.

  The Order also gives legislative effect to two existing extra-statutory concessions. The first covered the donation for export of goods to a charity established for the relief of distress and the second, which is embraced in the new relief for any bathroom, washroom or lavatory facilities, previously allowed relief for similar individual facilities in charity residential homes for the handicapped.


ISBN 0 11 076437 4



Notes:

[1] 1983 c. 55 back

[2] Group 14 was varied by S.I. 1984/489, 1986/530 back

[3] Group 16 was varied by S.I. 1983/1717, 1985/431, 1986/530 back

[4] 1968 c. 67 back

 
Other UK SIs | Home | National Assembly for Wales Statutory Instruments | Scottish Statutory Instruments | Statutory Rules of Northern Ireland | Her Majesty's Stationery Office

We welcome your comments on this site
© Crown copyright 1987
Prepared 20th September 2000