On the 31st March HMRC announced a welcome VAT and Duty relief which will apply to the following specific medical items that are imported from outside of the EU into the UK in the period to the 31 July 2020. There are conditions as to what types of organisations can benefit from this relief as you will note below. However in the context of our clients who may not be state or public bodies under the first point there is the opportunity to request authorisation from the National Import Relief Unit in order to be able to access this relief. This would certainly be the route to follow if you are in the University, College or Charity sectors or indeed, in the commercial sector, where you can meet the conditions then set on the use on these specific items. We have briefly highlighted the key points of the scheme below and there is a link here to the HMRC notice.
Source: centurionvat.com
