Conferences and events organised by the University of Bath (University)

The supply of education by the University for payment is exempt from VAT. The VAT exemption is not only applicable to the supply of traditional education such as undergraduate and postgraduate degrees, but it also extends to University academic conferences which supply education to delegates who have paid to attend.

Closely related supplies such as catering and accommodation when delivered to fee paying delegates of an academic conference would also benefit from VAT exemption. These closely related supplies must be for the direct use of the attendees and necessary for the delivery of education to them. So, separate supplies of alcohol and charges for visiting local tourist attractions would not be regarded as necessary for the delivery of education and are subject to VAT at the standard rate.

Separately charged meals not necessary for providing conference delegates and evening meal, such as optional social events, are subject to standard rated VAT.

Additional nights’ accommodation after the completion of a conference may qualify for VAT exemption. If it arises due to the logistical difficulties of arriving in time for the start or in getting home at a reasonable time at the end, then they can be considered as closely related to the conference. If not, then they should be considered as separate supply and would be standard rated for VAT.

Conferences organised jointly by the University and an external body

Conferences organised jointly with another body are also exempt provided that the University is the principal body organising the conference; this means the conference is controlled, organised and managed by the University, is educational in content, and its financial transactions are accounted for in records of the University. If the University is not the principal body organising an educational conference, then it is a conference organised solely by an outside body.

Recharge costs to another eligible body for jointly organised educational conference would usually qualify for VAT exemption, as these are generally going to be closely related to supply of education costs. Note that non-closely related costs will be standard rated, like supply of alcohol and supplies of catering and accommodation to facilitators i.e. non-students.

Supply of University conference facilities to external organisations

The letting of the university’s conference facilities to other ‘eligible bodies’ such as universities and educational charities can be closely connected with their education, provided that the other eligible body will use the facilities for the provision of education to fee paying students or fee paying conference attendees. A University eligible body certificate should be completed by the external party confirming that they are an eligible body and that they will be supplying education for a fee.

Supplies of accommodation and catering, to delegates attending the conference, and room hire for the conference are classed as closely related to the supply of education and therefore also exempt from VAT.

This exemption does not extend to separately charged alcoholic drink and social events that are not part of the educational content of the conference. The exempt VAT treatment does not extend to supplies of accommodation and catering to guest speakers, staff, organisers, spouses or guests of the delegates or others who are not attending the conference as a delegate/student.

For further guidance see VAT coding for conference run by external organisation

Where the party letting University conference facilities is not an eligible body and/or the facility is not being used for educational purposes, the supply of conference facilities will not be treated as VAT exempt.

Room Hire

General room hire where the university hires out a room or a hall, would in most cases be exempt from VAT. Except, the hire of room would be standard rated for VAT if:

1. The room is in a building opted to tax
2. The room hire is for the purpose of a supply of catering (e.g. a wedding)
3. The hire is more than just of room but of space with facilities (e.g. lab hire)