VAT NEWS: Charity victorious in VAT-free condoms case. By Dan Martin
Condoms supplied to charities in the healthcare sector should not be liable to VAT, the VAT & duties tribunal has ruled.
The tribunal made the decision in a case advanced by tax advisers Chiltern on behalf of West Sussex-based Pasante Healthcare. The case dealt with HMRC's insistence that despite a relief which allows charities to purchase certain medical products free of VAT, they still must pay the levy when purchasing condoms.