Section 33D — Value Added Tax Act 1994: Charities to which section 33C applies

Charities to which section 33C applies 33D Palliative care charities 1 “ Palliative care charity ” means a charity the main purpose of which is the provision of palliative care at the direction of, or under the supervision of, a medical professional to persons who are in need of such care as a result of having a terminal illness.

2 In subsection (1) “ medical professional ” means—

a a registered medical practitioner, or b a registered nurse. Air ambulance charities 3 “ Air ambulance charity ” means a charity the main purpose of which is to provide an air ambulance service in pursuance of arrangements made by, or at the request of, a relevant NHS body.

4 In subsection (3) “ relevant NHS body ” means a body the main purpose of which is to provide ambulance services and which is—

za an NHS trust in England, a an NHS foundation trust in England, b an NHS trust in Wales, c a Special Health Board constituted under section 2 of the National Health Service (Scotland) Act 1978, or d a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991. Search and rescue charities 5 “ Search and rescue charity ” means a charity that meets condition A or B.

6 Condition A is that—

a the main purpose of the charity is to carry out search and rescue activities in the United Kingdom or the UK marine area, and b the search and rescue activities carried out by the charity are co-ordinated by a relevant authority.

7 Condition B is that the main purpose of the charity is to support, develop and promote the activities of a charity which meets condition A.

8 For the purposes of subsection (6)— “ search and rescue activities ” means searching for, and rescuing, persons who are, or may be, at risk of death or serious injury; “ relevant authority ” means— the Secretary of State; a police force; the Scottish Fire and Rescue Service; any other person or body specified for the purposes of subsection (6) by an order made by the Treasury; “ police force ” means—

a police force within the meaning of the Police Act 1996; the Police Service of Scotland; the Police Service of Northern Ireland; the Police Service of Northern Ireland Reserve; the British Transport Police Force; the Civil Nuclear Constabulary; the Ministry of Defence Police; “ UK marine area ” has the meaning given by section 42(1) of the Marine and Coastal Access Act 2009. Medical courier charities 9 “ Medical courier charity ” means a charity that meets condition A or B.

10 Condition A is that the main purpose of the charity is to provide services for the transportation of items intended for use for medical purposes, including in particular—

a blood;

b medicines and other medical supplies;

c items relating to people who are undergoing medical treatment.

11 Condition B is that the main purpose of the charity is to support, develop and promote the activities of a charity which meets condition A.

12 In subsection (10) “ item ” includes any substance.