The Value Added Tax (Imported Goods) Relief Order 1984

GROUP 6 U.K. CHARITIES, ETC

Commencement Information

I1 Sch. 2 Group 6 in force at 1.7.1984, see art. 1

Item No.

1.

Basic necessities obtained without charge for distribution free of charge to the needy by a relevant organisation.

2.

Goods donated by a person established abroad to a relevant organisation for use to raise funds at occasional charity events for the benefit of the needy.

3.

Equipment and office materials donated by a person established abroad to a relevant organisation for meeting its operating needs or carrying out its charitable aims.

4.

Goods imported by a relevant organisation for distribution or loan, free of charge, to victims of a disaster affecting the territory of [F1 the United Kingdom].

5.

Goods imported by a relevant organisation for meeting its operating needs in the relief of a disaster affecting the territory of [F2 the United Kingdom].

6.

Articles donated to and imported by a relevant organisation for supply to blind or other physically or mentally handicapped persons and which are specially designed for the education, employment or social advancement of such persons.

7.

Spare parts, components or accessories for any article of a kind mentioned in item 6, including tools for its maintenance, checking, calibration or repair.

Textual Amendments

F1 Words in Sch. 2 Group 6 Item 4 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(4)(c)(i); S.I. 2020/1641, reg. 2, Sch.

F2 Words in Sch. 2 Group 6 Item 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(4)(c)(i); S.I. 2020/1641, reg. 2, Sch.

Notes:

(1)  In items 1 to 5, “relevant organisation” means a State organisation or other approved charitable or philanthropic organisation.

(2)  In item 1, “basic necessities” means food, medicines, clothing, blankets, orthopedic equipment and crutches, required to meet a person's immediate needs.

(3)  Items 1, 2 and 3 do not include alcoholic beverages, tobacco products, coffee, tea or motor vehicles other than ambulances.

(4)  Items 2, 3 and 6 do not apply where there is any commercial intent on the part of the donor.

(5)  Items 4 and 5 apply only where [F3 HM Treasury] has made a Decision authorising importation of the goods.

(6)  In item 6, “relevant organisation” means an approved organisation principally engaged in the education of, or the provision of assistance to, blind or other physically or mentally handicapped persons.

(7)  In item 6, “supply” means any loan, hiring-out or transfer, for consideration or free of charge, other than on a profit-making basis.

(8)  Item 7 applies only where the goods are imported with an article of a kind mentioned in item 6 to which they relate, or, if imported subsequently, are identifiable as being intended for that article, where relief from tax on that article has been afforded by virtue of item 6, or would have been so afforded if such article were imported with the goods which relate to it.

Textual Amendments

F3 Words in Sch. 2 Group 6 Note 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(4)(c)(ii); S.I. 2020/1641, reg. 2, Sch.