Other universities buying goods from us may claim medical exemption provided that they meet all the conditions. To do so they need to:

• provide the University with a medical exemption certificate; and
• meet the conditions set out in the medical exemption purchasing section of this guide – see Medically Exempt Purchases [1]

Although called 'exemption' for VAT purposes it is actually a zero-rating and the transaction needs to be entered into the Accounts Receivable module on CUFS with the tax code of ZR - Zero Rated

Please see section Medically Exempt Purchases [1] for further information on what supplies are eligible for Medical Exemption. We have a responsibility as a supplier to make sure that goods are eligible for relief before accepting that the exemption certificate can be applied. If a department incorrectly accepts a certificate it will be liable to meet any additional liability.