Value Added Tax Act 1994 section 33D

Charities to which section 33C applies

Section 33D defines the four categories of charity that qualify for VAT refunds under the section 33C scheme: palliative care charities, air ambulance charities, search and rescue charities, and medical courier charities.

• A palliative care charity is one whose main purpose is providing palliative care to terminally ill people, directed or supervised by a registered medical practitioner or registered nurse.
• An air ambulance charity is one whose main purpose is providing air ambulance services under arrangements made by, or at the request of, an NHS body whose main purpose is providing ambulance services.
• A search and rescue charity is one whose main purpose is either carrying out search and rescue activities in the UK or UK marine area (coordinated by a relevant authority), or supporting and promoting a charity that does so.
• A medical courier charity is one whose main purpose is either transporting items for medical use (such as blood, medicines, and supplies) or supporting and promoting a charity that does so.

---