Medical Exemption
This relief is commonly available to the University. A VAT-free purchase can be requested from the supplier where qualifying equipment is purchased for a qualifying use. The relief is claimed by issuing a medical exemption certificate to the supplier.
When importing, the certificate needs to be provided to the supplier & freight agent (usually by issuing clearance instructions), in order to claim relief.
For more information, see the Financial Procedures Chapter Nine - VAT and Other Taxes.