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).
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 |
Conference and events VAT guide
VAT treatment of medical research equipment and supplies