The University is not generally exempt from VAT
To assist the VAT team with answering your enquiry quickly, please, include the following:
- Who the Customer or Supplier is
- Where the Customer/Supplier is based
- Goods or Services
- Description of Goods or Services
- What are the services, e.g. research, consultancy, research collaboration?
- What will the supply be used for e.g. Medical Research
- Where the supply will be used
- Value of transaction or contract
- Is there anything being gifted or loaned?
Please contact the VAT team
University VAT number: GB 125 5067 30
University EORI number: GB 125 5067 30 065
The Tax Team website is designed to provide you with further information on common aspects of VAT and taxation within the University as well as providing the forms and certificates that are often required.
The University is a charity, a status which provides shelter from certain direct taxes when considering its primary purpose activities, but this does not exempt the University from paying tax altogether.
VAT is the area of taxation that affects most University financial transactions on a daily basis. It is complicated for the University as it is subject to various different exemptions, reliefs, and other VAT regimes. The University does not, however, have a special overall 'exemption' from VAT.
As a general guideline, the most prudent assumption is that any payments are subject to VAT. Some transactions (like salaries or some grant funding) are outside the scope of VAT, some (like education) are exempt from VAT, some are subject to reduced rate VAT (like domestic fuel) or zero rate VAT (like books). However, the majority of day-to-day transactions are subject to VAT at 20%.