# The Value Added Tax (Charities) Order 1987, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/1987/437/note (the official version)
Page: https://openlegislation.uk/value-added-tax-charities-order-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.