Finance & Procurement

VAT procedures

The University is registered for VAT. Departments are responsible for ensuring that, where appropriate, VAT is accounted for on income and recovered on purchases. (Financial regulations D.7 and E.9)

If you are in doubt about any aspect of VAT, please contact Anne Winchester (x 4149) in the Finance Office.

University VAT number

VAT number GB 639 5421 22

Tax rates

There are three rates for VAT:

Percentage Rate What is eligible
20% The standard rate Most goods and services
5% The lower rate Fuel and power in Residences
0% Zero rate Foodstuffs, books, substances and equipment for medical research, transport, advertising exports of goods and services

There are also two categories where VAT is not charged:

Rate What is eligible
Exempt Certain supplies such as education, research for “eligible bodies”, sports block bookings
Outside the Scope Grants and donations received where nothing is provided in return