VAT exempt conference run by external organisation
UK VAT exemption form is fully completed by the customer.
| Income type | VAT rate | Comments |
|---|---|---|
| Residential packages for fee paying delegates, catering, room hire & accommodation | Exempt ** | Invoiced as package price |
| Catering for fee paying delegates | Exempt | Invoiced separately |
| Accommodation for fee paying delegates | Exempt | Invoiced separately |
| Parking for fee paying delegates | Exempt | |
| Non fee paying delegates i.e conference staff and speakers - catering, package rate per person, room hire if charged per person, accommodation and parking | VAT at 20% * | |
| Bar facilities, drinks reception, and other social facilities/services | VAT at 20% | |
| Separately charged alcohol, i.e. drinks reception | VAT at 20% | |
| Break out rooms | Exempt | |
| Conference management and administration separate service | VAT at 20% | Check with Andrew Gay |
| Staff support/security | Exempt | VAT at 20% if used for social activities |
| AV equipment extra charge / technical support | Exempt | VAT at 20% if used for social activities |
| Specialist furniture and lighting | Exempt | VAT at 20% if used for social activities |
| Security for conference activities | Exempt | VAT at 20% if used for social activities |
| Hire of poster board | Exempt VAT | at 20% if used for social activities |
| Hire of tablecloths | Exempt | VAT at 20% if used for social activities. i.e quiz evening |
| Supply of printer cards | Exempt | VAT at 20% if used for social activities |
| Broken or missing keys, equipment, furniture | Outside the scope of VAT– zero% | No supply of goods or services |
*the Customer will need to provide numbers of staff, speakers, exhibitors, spouses/guests of the delegates in order that their part of the package price can be invoiced with VAT for catering, accommodation, parking, room hire if charged per person.
**when room hire is charged at a rate per person (may also include catering and parking), then numbers of staff, speakers, exhibitors, spouses/guests of the delegates are required for VAT to be charged for their room use
Vatable conference run by external organisation
No VAT exemption form completed by the customer
| Income type | VAT rate | Comments |
|---|---|---|
| Residential packages for delegates – catering, room hire & accommodation | VAT at 20% | Invoiced as package price |
| Conference package – catering & room hire | VAT at 20% | Invoiced as package price |
| Catering for delegates | VAT at 20% | Invoiced separately |
| Accommodation for delegates | VAT at 20% | Invoiced separately |
| Parking | VAT at 20% | |
| Catering & accommodation for staff, speakers, exhibitors, spouses/guests of the delegates | VAT at 20% | |
| Bar facilities, drinks reception, and other social facilities/services | VAT at 20% | |
| Separately charged alcohol, i.e. drinks reception | VAT at 20% | |
| Break out rooms | VAT at 20% | |
| Conference management and administration separate service | VAT at 20% | Check with Andrew Gay |
| UoW staff support/security | VAT at 20% | |
| AV equipment extra charge / technical support | VAT at 20% | |
| Specialist furniture and lighting | VAT at 20% | |
| Security for conference activities | VAT at 20% | |
| Security for social events | VAT at 20% | |
| Hire of poster board | VAT at 20% | |
| Hire of tablecloths | VAT at 20% | |
| Supply of printer cards | VAT at 20% | |
| Broken or missing keys, equipment, furniture | Outside the scope of VAT– zero% | No supply of goods or services |