Research Charities involved in research may be able to benefit from a number of VAT exemptions, and should be aware of the particular tax treatment of their activities. Research charities may also be interested in Education and Equipment. Related topics Buildings and construction – VAT zero ratingCharity funded equipment for medical, veterinary etc uses – VAT zero ratingClimate Change LevyPartial ExemptionPublicly-funded research – VAT implicationsResearch – VAT treatmentResearch and Development Tax Credit (RDEC)Substances used in medical research