Part II Reliefs, exemptions and repayments

Reliefs etc. generally available

33DF2Charities to which section 33C applies

Palliative care charities

1

“Palliative care charity” means a charity the main purpose of which is the provision of palliative care at the direction of, or under the supervision of, a medical professional to persons who are in need of such care as a result of having a terminal illness.

2

In subsection (1) “medical professional” means—

a

a registered medical practitioner, or

b

a registered nurse.

Air ambulance charities

3

“Air ambulance charity” means a charity the main purpose of which is to provide an air ambulance service in pursuance of arrangements made by, or at the request of, a relevant NHS body.

4

In subsection (3) “relevant NHS body” means a body the main purpose of which is to provide ambulance services and which is—

F1za

an NHS trust in England,

a

an NHS foundation trust in England,

b

an NHS trust in Wales,

c

a Special Health Board constituted under section 2 of the National Health Service (Scotland) Act 1978, or

d

a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.

Search and rescue charities

5

“Search and rescue charity” means a charity that meets condition A or B.

6

Condition A is that—

a

the main purpose of the charity is to carry out search and rescue activities in the United Kingdom or the UK marine area, and

b

the search and rescue activities carried out by the charity are co-ordinated by a relevant authority.

7

Condition B is that the main purpose of the charity is to support, develop and promote the activities of a charity which meets condition A.

8

For the purposes of subsection (6)—

  • “search and rescue activities” means searching for, and rescuing, persons who are, or may be, at risk of death or serious injury;

  • “relevant authority” means—

    1. a

      the Secretary of State;

    2. b

      a police force;

    3. c

      the Scottish Fire and Rescue Service;

    4. d

      any other person or body specified for the purposes of subsection (6) by an order made by the Treasury;

  • “police force” means—

    1. a

      a police force within the meaning of the Police Act 1996;

    2. b

      the Police Service of Scotland;

    3. c

      the Police Service of Northern Ireland;

    4. d

      the Police Service of Northern Ireland Reserve;

    5. e

      the British Transport Police Force;

    6. f

      the Civil Nuclear Constabulary;

    7. g

      the Ministry of Defence Police;

  • “UK marine area” has the meaning given by section 42(1) of the Marine and Coastal Access Act 2009.

Medical courier charities

9

“Medical courier charity” means a charity that meets condition A or B.

10

Condition A is that the main purpose of the charity is to provide services for the transportation of items intended for use for medical purposes, including in particular—

a

blood;

b

medicines and other medical supplies;

c

items relating to people who are undergoing medical treatment.

11

Condition B is that the main purpose of the charity is to support, develop and promote the activities of a charity which meets condition A.

12

In subsection (10) “item” includes any substance.