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»Ê¹ÚÌåÓýapp relief available under Items 9 and 10 is only available to charities. “Eligible bodiesâ€� are not entitled to this relief unless they are a qualifying charity in their own right. This means that a National Health Service Trust, which does not qualify as a charity, cannot obtain relief for medical products or substances which it buys. This is the case even if the goods are clearly to be used in medical or surgical treatment.

»Ê¹ÚÌåÓýapp relief under item 9 is restricted to charities that will be using the products or substances themselves. It is not possible for a charity to donate medical products or substances to another charity and obtain the relief. In this regard the objects of the charity will be a useful indication as to their eligibility for the relief.