|HMRC Reference:Notice 701/6 Sup (April 1997)||View Change History|
NB: Please see VAT Information Sheet 8/98 Charities: Supply, repair and maintenance of relevant goods (including adapted motor vehicles) (issued July 1998).
This Supplement contains examples of the certificates recommended for use when claiming the zero-rates under the VAT Act 1994, Schedule 8, Group 15, items 4 - 6.
These are referred to in Notice 701/1 paragraphs 8.1 and 9.2.
It is important that customers refer to the guidance in the main notice before claiming the zero rate and that suppliers refer to the main notice before granting relief under these provisions.
Suppliers must retain evidence that any goods which they zero-rate were eligible for relief for production to Customs and Excise if required.
You can find the appropriate certificate from the certificate chart (see below).
Where these certificates are not used the same information must be provided in order for zero-rating to be allowed.
In practice eligible bodies or donors will be unlikely to need to use more than 3 or 4 different certificates.
If you need further help or advice or more copies of Customs and Excise Notices, please contact your local Customs and Excise or VAT Business Advice Centre, as appropriate. You will find this in the phone book under 'Customs and Excise'.
If you have a complaint which the staff at your local office or at the port or airport cannot resolve you should contact the Collector for the region. Your local office will tell you how to contact the Collector. Ask for a copy of our code of practice on complaints (Notice 1000). If the Collector does not settle your complaint to your satisfaction, you can then ask the Adjudicator to look into it.
The Adjudicator, whose services are free, is an impartial referee whose recommendations are independent.
The address is:
The Adjudicator's Office
LONDON SW1Y 4SP
Tel: 020 7930 2292
Fax: 020 7930 2298
NB:See VAT Info Sheet 8/98 Annex F
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