research services vat

University of St Andrews

Current staff.

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Research & VAT

How does HMRC define Research?

When considering the VAT treatment of research a good starting point is to consider what HMRC defines as research. 

Where a VAT relief is applied to research the service performed will have to meet the HMRC definition of research for the relief to be applicable.

Although there is no legal definition of “research” in VAT law it is generally considered that research means original investigation undertaken in order to enhance knowledge and understanding.

It is the intention of the parties at the beginning of a project that will determine whether the services supplied qualify as research for VAT purposes. If the intention is to advance knowledge and understanding, the supply is one of research.

Research does not include supplies such as merely confirming existing knowledge or understanding, consultancy, business efficiency advice, market research or opinion polling.

In general terms, when determining the VAT treatment of research what are the key building blocks that determine the VAT treatment?

The key is the detailed contractual arrangement but as a general rule of thumb the following influences the Vat treatment of a supply

• What is being provided – as stated above if the work being performed does not meet HMRC’s definition of research it will be a taxable supply.
• Who the grant is from/ who the customer is – there is a general presumption that if the customer is a commercial company then VAT will be applicable.
• Where the customer is based – under general VAT place of supply rules where a customer/grantor is based overseas any supply of services will be outside the scope of VAT.
• Where IP vests – where the IP vests with the customer/ grantor to enable them to obtain some kind of commercial advantage then the assumption is that the supply is subject to VAT.

Research that is outside the scope of VAT

Generally research is outside the scope of VAT when it is funded, either by the public sector or by the charitable sector, for the wider public benefit. This includes research that is funded for the general public good and is either not expected to generate any intellectual property (IP), or if it does then any reports or findings will be freely available to others

However, this is only a general rule of thumb and each case must be considered on its own merits.

The main question to ascertain whether the research is outside the scope of VAT is whether the funding is part of the consideration for any specific supply: does the funder receive anything for the consideration that is paid? If not, then service is outside the scope of VAT. 

Therefore, where a government agency commission research which informs its own policy and the agency retains any IP that arises – this would be a taxable supply.

Where the terms of the contract identify that the results of the research will be in the public domain but delayed to allow for patent protection – this is an indicator that the research is commercial in nature and would not be covered by the exemption.

Where IP remains with the University but a cost free grant is licenced to the customer/ grantor to enable them to market products from the result – this again would be an indicator that the research is commercial in nature and would not be covered by the exemption.

Research outside the scope of VAT – Collaborative research

Where the main research contract is deemed to be outside the scope by virtue of the section above, other contracts linked to the provision of the supply may also be outside the scope by virtue of the collaborative research exemption.  For this to apply:-

HM Revenue and Customs (HMRC) would need to be satisfied that the collaborative arrangement is genuine, then it will accept that all research services provided by each of the collaborating bodies involved in the project are outside the scope of VAT, even if the funding may be passed on by the lead research body to others and that only the lead research body is party to the contract with the funding body.

In order to evidence that a project is collaborative and that the funds passing between eligible bodies are not consideration for any supply for VAT purposes, HMRC may ask for evidence that research bodies are participating in collaborative research; the best evidence of that will be the original application for funding which would, in many cases, show who all the collaborative partners are. However, HMRC will accept any alternative evidence that clearly demonstrates that the bodies concerned were participating in collaborative research.

If research bodies are added to or are substituted in a collaborative research project once it has commenced (and so are not mentioned in the funding contract) HMRC would still see them as parties to the collaborative project so that their supplies remain outside the scope of VAT.

Knowledge Transfer Partnerships or similar

KTP’s are a UK wide programme enabling businesses to improve their competitiveness, productivity and profitability by establishing partnership with an academic institution.  Such activities are part funded by Government Agencies and part funded by the Business partner. The Government Agency funding being exempt from VAT and the Business partner element being subject to VAT at the standard rate.

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Education and vocational training (VAT Notice 701/30)

Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.

1. Overview

1.1 what this notice is about.

This notice explains the VAT treatment of:

• vocational training
• goods and services provided in connection with these activities
• examination services

There’s also a section that deals with the VAT treatment of school photographs.

The notice also tells how to decide whether someone is in business for VAT purposes and why this is important.

This notice does not cover:

• supplies by youth clubs - see Youth clubs’ exemptions (VAT Notice 701/35)
• supplies by day nurseries, crèches, playgroups and similar establishments for children under 5 years of age - see Welfare services and goods (VAT Notice 701/2)
• special reliefs for student accommodation - see Notice 708: buildings and construction
• special reliefs for charities, including charity advertising - see How VAT affects charities (VAT Notice 701/1)
• the exemption of certain sporting and physical activities - see Sport supplies that are VAT exempt (VAT Notice 701/45)

1.2 Basic VAT principles to be aware of when reading this notice

This information helps anyone involved in the provision of education, vocational training or research, to have a broad understanding of the main VAT principles. This should be read before looking in more detail at the sections of this notice that are relevant to your particular circumstances.

Education provided for no charge

If the education is being provided for no charge (for example, local authority ( LA ) maintained schools, city technology colleges, sixth form colleges, academies and free schools, see paragraph 3.2 ), the VAT consequences are that this is not ‘in business’ for VAT purposes (see section 3 ) and:

• the education provided is outside the scope of VAT
• any closely-related goods or services provided, at or below cost, are outside the scope of VAT
• the sales of other goods or services are taxed in the normal way

School, higher or further education provided for a charge

If school, higher or further education is being provided for a charge (see paragraph 3.1 ), the VAT consequences are for an eligible body (see section 4 ):

• the education provided is exempt
• any ‘closely-related’ goods or services provided are exempt

For a non-eligible body (see section 4 ) the education, and other goods and services provided, is taxed in the normal way.

Private tuition provided by a sole proprietor or partner

If private tuition is provided by a sole proprietor or partner (see section 6 ), the VAT consequences are that the tuition:

• carried out is exempt
• that employees or other helpers carry out is standard-rated

Tuition in English as a foreign language supplied by a commercial provider

If tuition in English as a foreign language ( EFL ) (see section 9 ) is supplied by a commercial provider, the VAT consequences are that:

• the EFL provided is exempt
• any other education provided is standard-rated

Vocational training provided for a charge

If vocational training is provided for a charge (see paragraph 5.3 ), the VAT consequences are either for:

• an eligible body, other than a commercial provider of tuition in EFL (see section 4 ), the vocational training is exempt
• a non-eligible body (see section 4 ), the vocational training is exempt to the extent that it’s funded under an approved government funding scheme (see section 13 )

Research provided for a charge

If research is provided for a charge (see paragraph 5.6 ), the VAT consequences are that with effect from 1 August 2013 supplies of business research are standard-rated but see paragraph 5.7 regarding certain transitional arrangements.

1.3 Other notices

This notice assumes that the reader has a knowledge of the principles of VAT explained in VAT guide (VAT Notice 700) . Local authorities and similar bodies (VAT Notice 749) may also be beneficial.

If both taxable and exempt supplies are being made see Partial exemption (VAT Notice 706) .

1.4 The law covering this notice

The VAT Act 1994, Schedule 9, Group 6 provides exemption for the provision of education, vocational training and closely-related goods and services.

The Value Added Tax (Education) Order 2013 concerns supplies of research.

2. Business activities for VAT purposes

2.1 business activities.

It’s important to establish whether a business supply of goods or services is being made as this will determine how it should be treated for the purpose of VAT. If the activities are not business they will be outside the scope of VAT.

2.2 The meaning of ‘business’

An activity is business if it:

• is mainly concerned with making supplies to other persons for any form of payment or consideration, in money or otherwise
• continues over a period of time with some degree of frequency and scale

Do not assume that the activity will be non-business simply because no profit is being made from it.

There’s more information about the meaning of business in VAT guide (VAT Notice 700) .

2.3 Making a supply

If education is provided for any form of payment then that will be a supply for VAT purposes. If no payment is received it will be outside the scope of VAT.

2.4 When education is a business activity

There are 2 normal sources of funding for education. These are:

• non-business, government grants (usually from a funding agency)
• business, when a charge is being made for the education provided

2.5 VAT treatment of charges for education

The VAT treatment is unaffected by who pays the charge whether the student, employer or a LA .

Education is still a business activity even if the charge is not enough to meet the full cost of providing it and it’s subsidised from some other source, such as a grant from central government or a bursary or scholarship.

Where education is wholly funded by grants, in general, direct funding by local or central government is not consideration for a supply of education, or a business activity, and is outside the scope of VAT.

Where education is partly funded by grants, if the education provided to an individual is funded by a combination of government grants and by making a charge, it’s a supply for VAT purposes. The government funding is a contribution to the business activity and is outside the scope of VAT

3. Education providers

3.1 educational institutions that are in business.

These establishments require payment for the education they provide, so their education is a business activity:

• independent fee paying schools, including non-maintained special schools
• universities
• institutions teaching EFL

3.2 Educational institutions that are not in business

These establishments normally make no charge for the education they provide, so their education is not a business activity:

• community schools
• foundation schools
• voluntary aided schools, including former special agreement schools
• voluntary controlled schools
• community special schools
• foundation special schools
• grant maintained (integrated) schools (Northern Ireland)
• self governing schools (Scotland)
• city technology colleges
• free schools

There are also sixth form, tertiary and further education colleges, which do not charge for students who are 19 years or under (18 years or under in Scotland) at the start of their courses, but charge students over that age and foreign nationals. Here the age of the student is immaterial. When a charge is made, the education is a business supply.

These establishments may be in business for other activities they carry out (see paragraph 3.1 ).

4. Eligible body status

4.1 an eligible body.

With effect from 1 August 2019, an eligible body is:

• a school, sixth form college, tertiary college or further education college or other centrally funded further education institution (defined as such under the Education Acts)
• a centrally funded higher education institution in Wales, Scotland and Northern Ireland (defined as such under the Education Acts)
• a local authority
• a government department or executive agency
• a non-profit making body that carries out duties of an essentially public nature similar to those carried out by a LA or government department
• health authority
• a non-profit making organisation that meets certain conditions
• a commercial provider of tuition in EFL , in which case special rules will apply (see section 9 )
• a university
• a higher education provider registered in the approved (fee cap) category of the register maintained by the Office for Students from the date of inclusion in the register

4.2 Commercial providers of education (other than tuition in EFL )

If the education is provided by one of these (with a view to making and distributing profits) it is unlikely to be an eligible body:

• tutorial college
• computer training organisation
• secretarial college
• correspondence college
• partnership

4.3 A non-profit making organisation

An organisation is likely to be an eligible body, where it’s a charity, professional body or company:

• that cannot and does not distribute any profit it makes
• with any profit that might arise from its supplies of education, research or vocational training is used solely for the continuation or improvement of such supplies

4.4 How to establish the VAT liability of the business supplies

You must establish whether the supplies are:

• being made by an ‘eligible body’ (see paragraph 4.1 )
• of education or vocational training (see section 5 )

If you are an eligible body (see paragraph 4.1) the supplies of education and vocational training are exempt from VAT.

If you are not an eligible body (see paragraph 4.2 ) consider whether the services provided are either private tuition (see section 6 ) or examination services (see section 7 ).

4.5 The meaning of the term ‘does not distribute any profit’

Distributing profits does not just include paying a dividend to shareholders. It also includes making a payment or donation to another body, even where the recipient is a charity. Management charges or other fees paid to an associated company or individual may also be viewed as a distribution of profits.

It will be necessary to provide reasonable evidence that the profits cannot be distributed and that if the organisation’s activities do generate a profit that they will be recycled back into its education or training activities. For example, the Memorandum and Articles of Association, or some other constitutional document, containing a suitable reference or clause, may be acceptable as evidence of how profits are to be treated, although it’s what takes place in practice which will determine whether the exemption applies.

4.6 Universities

This term covers UK universities, and any college, institution, school or hall of a UK university. But it does not include subsidiary companies that universities set up to pursue commercial business interests.

But in some cases where a university company provides education as its main business activity it may be acting as ‘a college, institution, school or hall of a university’ and could therefore be treated as an eligible body. This means that any education or training provided by the university trading company is an exempt supply of education.

The treatment of colleges of a university is a complex area of VAT, contact HMRC if you are unsure of your position.

5. Education, vocational training and research

5.1 what the term ‘education’ covers.

Education means a course, class or lesson of instruction or study in any subject, regardless of when and where it takes place.

Education includes:

• educational seminars
• conferences and symposia
• recreational and sporting courses
• distance teaching and associated materials

If a separate charge is made for registration, this is part of the provision of education.

Education does not include admission to events such as:

• sports meetings
• exhibitions

5.2 Sports coaching

In the sports sector, education includes classes that are led and directed, rather than merely supervised. For example:

For more information on the conditions under which sports may be exempted from VAT, see Sport supplies that are VAT exempt (VAT Notice 701/45) .

5.3 The meaning of the term ‘vocational training’

Vocational training covers training or re-training and work experience for:

• paid employment
• voluntary employment in areas beneficial to the community as a whole, education, health, safety, welfare, and charity work in general

Vocational training occurs where trainees attend courses, conferences, lectures, workshops or seminars and the purpose is to:

• prepare for future employment
• add to their knowledge to improve their performance in their current work

Vocational training does not occur where (through counselling, business advice or consultancy) the purpose is to improve the working practices and efficiency of an organisation as a whole.

5.4 Training supplied by eligible bodies

The training is exempt from VAT even if the cost is specifically subsidised by the eligible body.

For further information on a:

• LA , see Local authorities and similar bodies (VAT Notice 749)
• commercial provider of tuition in EFL , see section 9

5.5 Training supplied by non-eligible bodies

Supplies of training will be exempt if someone is contracted or subcontracted to provide education or vocational training under one of the government’s approved training schemes and the services are ultimately funded by:

• the Department for Education ( DfE )
• the apprenticeship service account (funded through the levy) to pay external providers for apprenticeship training as announced in Apprenticeship funding: how it will work
• the National Council for Education and Training for Wales
• a Local Enterprise Company
• the European Social Fund (under a scheme approved by the DfE )

Education and vocational training may also be exempt if supplied by a:

• sole proprietor

5.6 The meaning of the term ‘research’

Research includes:

• original investigation undertaken in order to gain, advance or expand knowledge and understanding
• devising a specialised software programme as part of a research project before carrying out the main tasks

Research does not include:

• confirming existing knowledge or understanding
• consultancy
• business efficiency advice
• collecting and recording statistics without also collating, analysing, or interpreting them
• market research
• opinion polling
• writing computer programmes
• routine testing and analysis of materials, components and processes

The fact that a project may have a specific commercial application does not necessarily mean that it cannot be research. For example, much research funded by the Department for Business, Energy and Industrial Strategy and by Research Councils (for example, Particle Physics and Astronomy Research Council) is aimed at developing improved equipment or techniques for use in industry.

5.7 Supplies of research by an eligible body

Generally research is outside the scope of VAT when it’s funded by either the public sector or by the charitable sector for the wider public benefit. But each case needs to be considered on its own merits.

The VAT exemption for supplies of business research between eligible bodies was withdrawn on 1 August 2013. But there’s a transitional arrangement for supplies of business research where the written contract was entered into before 1 August 2013. This applies whether or not work has already commenced, which allows the exemption to continue to apply to services within the scope of the contract as at 31 July 2013.

Supplies under the contract will be a continuous supply of services. Each liability of each supply is individually determined. If a supply:

• is made wholly under the contract as it was on 31 July 2013, that supply will be exempt from VAT
• is wholly for an extended part of the contract, that supply will be standard-rated
• relates in part for the contract as it stood as at 1 August 2013 and in part from extended parts of the contract, then that whole supply is taxable at the standard rate

As this is a single supply, there can be no apportionment. Supplies can only be exempt if they fall wholly within the scope of the contract as at 1 August 2013, otherwise they’re taxable. Research providers that want to benefit from the exemption should ensure all supplies that are within the scope of the contract as at 31 July are invoiced or paid on their own and not with any work relating to the extended supplies.

Some minor variations that will not affect the liability of the original contract include:

• changing the supplier of a sub-contracted service
• changing the order the contract is performed in
• minor changes to the delivery time of the contract and milestones (less than 3 months) providing there is no additional consideration

But substantial variations may include one or more of these:

• increases in the length of the contract (over 3 months)
• payment of additional consideration
• requirement for new or additional tests to be performed
• changes to the product or topic on which research is being carried out

If a substantial variation is made to a written contract as it stood at 31 July 2013, supplies that relate to the changes will be subject to VAT at 20% and changes that remain within the scope of the contract as it stood at 31 July 2013 remain exempt.

Place of supply of services (VAT Notice 741A) covers the VAT treatment of research to overseas bodies.

5.8 European Commission’s Framework 6 and 7 and Horizon 2020 programmes

Research provided under the European Commission’s Framework 6 Programme is a supply, but because of its status as a recognised international organisation, VAT should not be charged to the Commission. But special rules allow for the recovery as input tax on the VAT that has been charged to the eligible body which directly relates to this supply (see VAT guide (VAT Notice 700) ).

But funding under the Framework 7 and Horizon 2020 programmes is grant income. As such, where VAT is incurred on goods and services purchased purely to support non-business research activities, it is not input tax and cannot be recovered.

You can get further information about this from our helpline .

6. Private tuition

6.1 the treatment of private tuition.

This table will help to decide whether the private tuition supplied by an individual teacher, working in a personal capacity, is exempt from VAT.

If a teacher takes on another teacher (or several others) to assist, either:

• there should be an apportionment of supplies of tuition between exempt and taxable elements (using any fair and reasonable method)
• all supplies of tuition should be treated as taxable regardless of who actually delivers it

6.2 Treatment of goods or services sold in connection with private tuition

If the goods and services supplied with private tuition are not an integral part of the supply of tuition they must be treated as standard-rated unless relief is available elsewhere. This applies even if the goods and services are closely related to the private tuition itself (see section 8 ).

7. Examination services

7.1 the meaning of the term ‘examination services’.

Examination services (see paragraph 7.2 for VAT treatment) include:

• setting and marking examinations
• setting educational or training standards
• making assessments
• other services provided with a view to ensuring that educational and training standards are maintained
• services connected with GCSE and GCE examinations and National Curriculum tests
• National Vocational Qualification ( NVQ ) assessments
• course accreditation services
• certification (including issuing duplicates)
• registering candidates

These are not examination services (unless they are provided as part of a broad package of predominantly examination services):

• secretarial services
• advertising services
• promotional services

7.2 Exempt supplies of examination services

Eligible body (see paragraph 4.2 ) - the supplies of examination services are exempt.

Non-eligible body (see paragraph 4.2) - the supplies are exempt if the person receiving the services is either an:

• eligible body
• pupils of independent fee paying schools (as legally defined)
• pupils of community, foundation or voluntary schools
• students of further education colleges
• trainees on government approved training schemes
• employees receiving in-house training from their employers

The exemption also applies to the end-point assessment required under the apprenticeship standard to the extent that it is paid for from the apprenticeship service account (funded through the levy). The circumstances are that the individual receiving the apprenticeship training must undertake the assessment after that training activity has been completed. However, the assessment is undertaken by a different organisation from the training provider.

7.3 Payments by pupils or parents to schools passed on to examination boards

When schools receive payments from pupils or parents and pass them on to examination boards they can normally treat them as disbursements. For more information on disbursements see VAT guide (VAT Notice 700) .

7.4 School inspections

The services of school inspections are exempt if they’re either:

• made by an eligible body
• supplied direct to another eligible body (including a school or LA )

8. Supplies provided with education

8.1 how to treat income from other goods and services.

Where goods and services are supplied by an education provider who is:

• an eligible body, then they’re exempt if they qualify as closely related (see paragraphs 8.2, 8.3 and 8.6 )
• a non-eligible body, then they’re standard-rated unless relief is available elsewhere

8.2 The meaning of the term ‘closely related’

In general terms, closely related refers only to goods and services that are:

• for the direct use of the pupil, student or trainee
• necessary for delivering the education to that person

An eligible body may treat any of the following provided to it (subject to the conditions of paragraphs 8.4 and 8.5) as closely related:

• accommodation
• school trips
• field trips

8.3 Goods and services that are not closely related to supplies of education

The following are examples of goods and services that are taxable in principle unless relief is available elsewhere:

• supplies to staff (including tutors on summer schools) and to other non-students
• sales of goods from school shops, campus shops and student bars
• sales from most vending machines (for further information see Catering, takeaway food (VAT Notice 709/1) )
• sales of goods not needed for regular use in class
• separately charged laundry and other personal services
• sales of school uniforms and sports clothing
• admission charges (other than for taking part in sports activities) - for example, admission to plays, concerts, dances, sporting venues, exhibitions, museums and zoos
• administration and management services
• commission for allowing sales by outside organisations at an educational establishment
• sales by a sole proprietor or partnership in connection with private tuition

Except for closely-related supplies between eligible bodies, there is no general exemption for goods and services supplied to providers of education, research and vocational training for use in their educational activities.

8.4 Closely-related goods and services that qualify for zero rating elsewhere

When closely-related goods and services qualify for zero rating they may be treated as either zero-rated or exempt.

8.5 Closely-related goods and services sold to pupils by an eligible body

This table explains the position:

If the goods and services sold are not closely related to the education provided, they’re standard-rated unless relief is available elsewhere.

8.6 Closely-related goods and services sold to the pupils of other eligible bodies

The following table, which should be read together with paragraph 1.2 , and section 2 , explains when VAT should be charged on closely-related goods and services sold to the pupils, students and trainees of other eligible bodies when an eligible body is not supplying education to them.

This table gives examples that will also help:

8.7 Further information on supplies that are not closely related

9. English as a foreign language

9.1 providers of efl.

For information on non-commercial providers of tuition in EFL see sections 4 and 5 .

If a commercial body makes supplies of EFL as well as supplies of other education it should only treat as exempt:

• supplies of EFL
• any closely-related supplies that meet the conditions outlined in section 8 - this includes any closely-related supplies made to commercial providers of EFL

Tuition includes all elements that are integral to the course, held out for sale as such, and are the means by which it’s intended to promote fluency in the use of the English language. These can include:

• sports and games
• recreational activities
• sightseeing
• social activities

Any separate supplies of closely-related goods and services are also exempt, providing they meet the conditions set out in section 8 .

The exemption does not extend to any other educational or training courses supplied, such as tuition in a language other than English or training people to teach EFL .

9.2 Tuition in EFL as part of another course

A commercial provider who supplies courses in modular form, comprising some tuition in EFL plus broader coverage of other curricular subjects, should use any fair and reasonable method to apportion the supply to reflect the exempt element.

If it is inconvenient or impractical to do this, the whole supply may be standard-rated.

9.3 Tour Operators’ Margin Scheme

The scheme must be used to account for VAT on these supplies, if any of the following are purchased and resold:

• certain other services

There’s further information in Tour Operators Margin Scheme (VAT Notice 709/5) and Travel agents (VAT Notice 709/6) .

10. VAT treatment of LA schools

10.1 la schools.

These are schools maintained by an LA and receive recurrent funding from the LA under arrangements set out in sections 45-53 of the School Standards and Framework Act ( SSFA ) 1998. They fall into the following 3 categories:

• community (including community special schools)
• foundation (including foundation special schools)
• voluntary (comprising both voluntary aided and voluntary controlled schools)

They do not include:

• nursery schools
• pupil referral units

10.2 Goods and services bought by the governors for the school

Under section 49(5) of the SSFA , governors act as an agent of the LA when they pay for these goods and services using money from either:

• the school’s delegated budget
• amounts that the school receives from LA central funds for specific purposes

The delegated budget covers items such as equipment or salaries, and the governors are free to spend it for the purposes of the school as they see fit.

LA central funds cover items such as:

• capital expenditure
• special needs provision
• home-to-school transport

The governors do not act as an agent of the LA in respect of loans that they take out and repay using funds obtained from the LA .

10.3 VAT treatment when governors act as agents of the LA

The LA can recover the VAT incurred under section 33 of the VAT Act 1994. You can find out more about this in Local authorities and similar bodies (VAT Notice 749) .

10.4 Can the LA recover VAT on goods and services bought for the school using non- LA funds

The LA can recover the VAT only if the school opts to donate the money to the LA and the latter buys the goods and services itself. The LA must meet the conditions set out in Local authorities and similar bodies (VAT Notice 749) . In other words, the LA must:

This route is not available to:

• foundation schools, with regard to certain direct grants they receive from the DfE for construction services
• voluntary aided schools, with regard to income, including direct grants from the DfE , used to fund works that are the responsibility of the governors (see paragraph 15.7 )

10.5 Income kept by the school which it has received from letting its premises

The school can treat this income in the same way as funds from its delegated budget when using the money to buy goods and services (see paragraphs 10.2 and 10.3 ).

10.6 When only part of the VAT a school is charged meets the conditions for recovery by the LA

The school or LA should make a fair and reasonable apportionment between the VAT it can recover and the VAT it cannot.

10.7 Who is responsible for accounting for VAT

If the entity is not a governing body and is not acting as an agent of the LA , then it is its responsibility to account for VAT, not the LA ’s. If it makes taxable supplies, then, subject to the normal registration threshold , it must register separately for VAT.

10.8 Responsibility for registering in these circumstances

It depends on the particular facts of the case as to who should register for VAT. The registrable entity might be:

• the governing body
• the head teacher acting as agent of the governors
• a Parent Teacher Association
• some other body

10.9 Can governors, headteacher or another body recover VAT charged on purchases

If the governors, headteacher or other body has to register for VAT they can recover VAT according to the normal rules (see VAT guide (VAT Notice 700) ). They cannot make use of the special provisions available to local authorities (see paragraph 10.3 ).

11. Education Action Zones

11.1 can an education action zone ( eaz ) recover the vat charged on purchases.

A statutory EAZ (one established under the SSFA 1998) is not part of a LA . Neither is it in business for VAT purposes (see sections 2 and 3 ). This means that the EAZ cannot recover any VAT it incurs on purchases except where it acts as an agent of the LA .

This table will help an EAZ to decide when VAT can be recovered.

11.2 Supplies of staff from a LA to an EAZ

If a LA supplies teaching staff to an EAZ for purposes of instruction, the LA should not charge VAT. This is because both the LA and the EAZ are eligible bodies (see paragraph 4.2 ) and the supply is exempt.

11.3 Non-statutory EAZs

If an EAZ is non-statutory (that is, one not established under the SSFA 1998), then the LA can recover VAT on goods and services supplied to the EAZ . This is because the EAZ is acting as an agent of the LA in the purchase.

12. School photographs

12.1 supplies of photographs.

A photographer may sell photographs either:

• direct to the pupils or their parents
• to the school or LA

The school or LA may make a separate supply of the use of premises, facilities and other services to the photographer. In that event the position is that where the photographer sells the photographs to the:

• pupils or their parents, the photographer will pay the school a commission
• school (for onward sale to the pupils or parents) they will be sold at a discount

12.2 VAT treatment of the commission or discount (for the use of school premises)

The VAT treatment of the commission that the photographer pays to the school (for the photographs that it sells direct to pupils or parents) or the discount (for the photographs that it sells to the school) depends on whether the school is independent or LA -maintained.

If it’s LA -maintained, the VAT treatment will depend on:

• what type of school it is
• whether it’s registered for VAT
• whether it acts for the LA or the governing body in supplying the photographer with the use of its premises and facilities

So, in order to decide the correct VAT treatment of the commission or discount, each time a contract is entered into, the photographer must first establish whether the headteacher is acting for the LA or the governors.

In the following examples, the headteacher is employed by the governors of the school and acts as such on their behalf:

• foundation and voluntary aided schools in England
• self-governing schools in Scotland
• voluntary maintained, voluntary grammar and grant maintained integrated schools in Northern Ireland

In these cases the school will have to charge VAT on the supply of the premises and use of facilities to the photographer, if either the:

• taxable turnover from the school, including the income that the school receives from the photographer, exceeds the VAT registration threshold
• school has registered voluntarily for VAT

The consideration for this supply is the commission or the discount that the photographer pays to the school.

12.3 Photographs supplied to a LA or school to sell to parents or pupils

VAT will be due on the price that the photographer actually charges.

Where the customer is:

• registered for VAT (for example, the LA , school, governing body or Parent Teacher Association) it may recover the VAT it has been charged (subject to the normal rules) and must charge VAT on the full value of the photographs supplied to pupils
• not registered for VAT further information may be obtained from our helpline , although VAT should be charged initially until advice has been receive - in this event a Notice of Direction may be issued requiring the photographer to account for VAT on the price charged by the unregistered body to the pupil (see paragraph 12.2 )

13. Government approved vocational training schemes

This section explains what the main schemes are and how they work. It also gives guidance about when VAT should be charged and the arrangements for issuing VAT invoices.

13.1 The schemes

These are vocational training schemes that provide vocational training to young or unemployed people. They are approved by:

• the Department for Work and Pensions (through Job Centre Plus)
• devolved administrations in Wales, Scotland and Northern Ireland

They’re administered and funded by:

• local authorities in England (working together with the DfE )
• the Welsh Assembly
• Skills Development Scotland
• the Training and Employment Agency in Northern Ireland

They also include:

• apprenticeships funded from the apprenticeship service account (through the levy) with effect from 1 May 2017 as announced in Apprenticeship funding: how it will work
• approved schemes that are paid for using funds derived from the European Social Fund
• training administered by further education colleges and funded by any of the bodies listed
• the training of workplace assessors in connection with National Vocational Qualifications
• training aimed at providing additional skills for use in the workplace (for example, to Health and Safety and First Aid Officers)

13.2 When exemption applies

Exemption from VAT applies to supplies of:

• vocational training, including work experience (see paragraph 5.3 , under one of the schemes listed in paragraph 13.1 )
• any goods and services supplied directly to trainees that are essential to the training

But only to the extent that they’re ultimately funded by the government as detailed in paragraph 13.1 .

An eligible body’s (see paragraph 4.1 ) supplies of vocational training are exempt regardless of how they’re funded.

The exemption does not cover:

• counselling and careers guidance services (unless they’re a compulsory part of a vocational training package)
• accreditation or assessment services - although these may qualify for exemption as examination services (see section 7 )

13.3 VAT on vocational training under a government approved scheme

VAT should not be charged as the supply is exempt, but:

Supplies which are partly funded by an employer or an employee and partly funded by the apprenticeship levy that was introduced on 6 April 2017, will only be exempt to the extent of the funding from the apprenticeship service account. This includes any monthly top up from the government to that account.

13.4 Subcontractors to training providers

Government approved vocational training programme.

VAT should not be charged on services provided by the subcontractor to the extent that the training provider pays for the services (and any goods and services supplied by the subcontractor directly to trainees that are essential to the training) using funding obtained from any of the sources listed in paragraph 13.1 .

Any funding that the subcontractor receives but must pass on to trainees or students as statutory living allowances, travel costs or lodging expenses is outside the scope of VAT. It does not form part of the consideration for the supply of vocational training (see paragraph 13.5 ).

Training provided to businesses for their employees and to individuals

It’s the responsibility of the subcontractor to account for VAT where it’s due, but also to exempt supplies when they qualify for exemption.

13.5 Work placement providers

Where work experience is provided to a trainee or an employee of another business or a college student under one of the government’s approved vocational training schemes, the business or college must charge the placement provider VAT because they benefit from the services of the trainee, employee or student. This is separate from the supply of exempt vocational training to the trainee.

Unemployed trainees qualify for a statutory living allowance and, possibly, expenses. If a placement provider has to fund any part of these allowances or expenses from their own resources, the amount they pay is consideration for the standard-rated supply to the placement provider of the trainee’s services by the training provider or further education college.

This is the case even though the placement provider may make no actual payment to the training provider or college itself.

If a trainee is also the placement provider’s own employee, any payments made to them as wages or allowances are outside the scope of VAT.

13.6 Is VAT recoverable by a body that is making exempt services under a vocational training scheme

VAT will probably not be recoverable. VAT that relates to exempt activities cannot be recovered unless it’s below certain limits. Further information is provided in Partial exemption (VAT Notice 706) .

13.7 Careers services or counselling paid for by the DfE

If a supply is to the third party who actually benefits from the services rather than to the DfE , any VAT invoices should be issued to the third party and not to the DfE .

If the contract is set up in such a way that the supply is to the DfE , any VAT invoice should be issued to them (see paragraph 14.1 ).

There’s more information about issuing VAT invoices in VAT guide (VAT Notice 700) .

13.8 The VAT liability of the services supplied under the New Deal and Flexible New Deal

The New Deal and Flexible New Deal are subject to the same VAT principles as other government approved vocational training schemes. But, because it’s designed to respond flexibly to the conditions and requirements of individual districts and regions, it uses a broad variety of contractual arrangements and methods of delivery. The VAT treatment of the services depends on the contractual arrangements between supplier and customer and precisely which services are being provided.

The following tables will assist in deciding the liability of the services supplied.

In general, consideration for the supply that is made to the Jobcentre Plus, is the total amount received from them, less any amount passed on to individuals by way of statutory living allowances and travel expenses.

This is subject to the proviso that all payments received from the Jobcentre Plus for trainees that are being employed are subsidies towards wage costs and therefore outside the scope of VAT.

14. Government business support and enterprise scheme

14.1 providing business support and consultancy.

Business support and consultancy services are standard-rated unless supplied as part of a broad package of government approved vocational training (see section 13 ).

There’s further information about issuing VAT invoices in VAT guide (VAT Notice 700) .

14.2 Income received from Business Link

VAT should not be charged on income received from the local Business Link under the government’s Business Start-up scheme because this is not consideration for any supplies that have been made. But, it’s still possible to recover the VAT that has been incurred, subject to the normal rules, so long as it relates to taxable business activities.

There’s further information in VAT guide (VAT Notice 700) .

15. Construction, land and property

15.1 vat liability of building work.

Most building work is standard-rated. This table provides a broad overview of works for educational establishments that can be zero-rated or reduced-rated:

15.2 Additional information on the VAT treatment of supplies of building work

Further information on zero-rated and reduced-rated supplies, including the detailed conditions that need to be met, can be found in VAT Notice 708: buildings and construction .

The notice also explains:

• the need for a certificate to be issued to the builder confirming that the building will be used solely for a qualifying use
• when a penalty may be imposed for issuing an incorrect certificate
• VAT liabilities that arise if the use of the building is changed

15.3 Purchasing and leasing of buildings

The sale or lease of a building may be standard-rated, zero-rated or exempt from VAT depending on the circumstances.

Broadly, zero rating applies to the first sale or long lease by the developer of a building intended for use either solely:

• as residential accommodation for students or school pupils
• by a charity for non-business purposes.

If the supply is not zero-rated then the sale of a building:

• less than 3 years old is standard-rated
• over 3 years old or the lease of a building is exempt from VAT

But the supplier may opt to tax an exempt supply and charge VAT unless the building is intended for use solely for one of the above zero-rated uses.

Further information on exemption and option to tax, including the detailed conditions that need to be met, can be found in Land and property (VAT Notice 742) and Opting to tax land and buildings (VAT Notice 742A) .

15.4 Meaning of the term ‘charity’

With the exception of community schools and community special schools, all of the institutions listed in paragraph 3.2 have charitable status, together with universities and many independent schools. Other individual education providers may also be charities. How VAT affects charities (VAT Notice 701/1) contains further details.

15.5 ‘Non-business’ buildings used by charities

These are examples of business use buildings:

• any building, for example an assembly hall, at a fee-paying independent school
• any building at a further education college used for teaching fee-paying and non-fee paying students
• a sports hall at a foundation school that is regularly made available to the wider community for a charge, even if not for profit

15.6 The recovery of VAT charged on building work

VAT can be recovered according to the normal rules (see VAT guide (VAT Notice 700) ).

15.7 VAT incurred by voluntary schools on building work

There are no special rules for voluntary controlled schools. But at a voluntary aided school the governors are responsible for:

• external repairs to buildings
• certain fixed items of furniture and equipment

The DfE normally funds these expenses by a direct grant covering 90% of the costs. When that occurs the governors cannot recover the VAT they incur when they contract for the work.

Occasionally the LA may agree to make contributions to works for which the governors are responsible. Previously when this occurred HMRC allowed the LA to recover the VAT incurred on such contributions but in the light of a policy review it was established that this goes beyond what the law permits. With effect from 1 September 2009 VAT may no longer be recovered by LAs in such circumstances as the supplies have not been made to them. You will find more information on this in HMRC guidance (V1-14).

A LA may continue to recover VAT on expenditure at a voluntary aided school for which the LA is statutorily responsible, or where the LA , rather than the governing body, procures a supply of works and pays for that supply from its own funds. In such cases HMRC accepts the LA receives the supply in connection with its non-business activities (see paragraph 10.4 ).

16. Supplies of fuel and power

16.1 supplies of fuel and power at the reduced rate.

Fuel and power may be supplied at the reduced rate of VAT (currently 5%) if a certificate is issued to the supplier confirming that it’s for a qualifying use. ‘Qualifying use’ means either:

• domestic use (including certain residential accommodation)
• use by a charity (see paragraph 15.2 ) for its non-business activities

If the fuel and power is partly for qualifying use and:

• at least 60% of the use is for that purpose, then all the supplies can be received at the reduced rate
• less than 60% of the use is for that purpose, there must be an apportionment between qualifying and non-qualifying use

There’s more about this relief in Fuel and power (VAT Notice 701/19) .

17. Supplies by overseas agents

Where services are received from agents belonging in EU member states and outside the EU for obtaining pupils or students, the organisation needs to be aware that with effect from January 2010 it may be required to register and account for any VAT that may be due on the services that it has been charged.

For further information see Place of supply of services (VAT Notice 741A) .

Your rights and obligations

Read Your Charter to find out what you can expect from HMRC and what we expect from you.

Help us improve this notice

If you have any feedback about this notice please email: [email protected] .

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another VAT question you should phone our VAT helpline or make a VAT enquiry online.

Putting things right

If you are unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you are still unhappy, find out how to complain to HMRC .

How HMRC uses your information

Find out how HMRC uses the information we hold about you.

Updates to this page

The VAT liability of building work for education establishments has been updated in paragraph 15.1 to remove 'carrying out of an approved alteration to a listed building' as zero-rated work.

Guidance on eligible bodies has been updated.

This notice has been updated to include changes with effect from 1 August 2019 in paragraph 4.1.

This notice has been updated to include references to the Horizon 2020 programme in paragraph 5.8, and to update references to the Young People's Learning Agency and the Skills Funding Agency to the Education and Skills Funding Agency (ESFA) in paragraphs 5.5, 13.1 and 13.7.

First published.

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Home » Charity tax online » VAT » Business vs Non-business » Publicly-funded research – VAT implications

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Grants provided by central government to fund research (as opposed to research commissioned by government) are generally paid by the granting body to fulfil its statutory and public duties to fund research rather than to secure a benefit for it or for any third parties. In those cases the grant does not constitute consideration for a supply made in the course of business for VAT purposes because the research is generally for the public good and the body funding it does not receive a specific supply of goods or services in return for the funding.

If research is funded in part by grants and in part by matched funding from commercial participators, there may be supplies in the course of business where benefits are provided to the commercial funders in return for their payments. The status of the body providing the funding is not the issue; the test that will determine whether or not a supply is being made in the course of business for VAT purposes is this: ‘what, if anything, is required to be provided in return for the funding?’.

Also, with effect from 1 August 2013, the VAT exemption for supplies of business research services between ‘eligible bodies’ has been withdrawn . Under the VAT regulations, an ‘eligible body’ is defined as a school, university, a college, an FE and HE institution etc. Eligible body also includes bodies which are precluded from distributing, and do not distribute any profits made from the supply of education, and should a profit be made, then these are used for the furtherance and continuance of the supplies of education. These supplies are now subject to VAT at the standard rate of VAT.

For further information charities should read HMRC VAT information sheet 11/13: supplies of research between eligible bodies .

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This page explains the role of VAT in research income and expenditure.

What is research?

HMRC define research as “original investigation undertaken in order to gain knowledge and understanding”.

The intention at the beginning of a project determines whether a supply qualifies as research. If the intention is to advance knowledge and understanding, the supply is one of research.

Work carried out which simply uses, applies or confirms existing knowledge and understanding is not research. For example, consultancy which interprets existing knowledge and advises on its application OR performing tests using established scientific principles and knowledge are not research activities. They are business supplies and subject to VAT at the standard rate. The following are further examples of work which will not qualify as research:

• Consultancy and business efficiency advice;
• Collection and recording of statistics where no analysis or interpretation is undertaken;
• Market research and opinion polling;
• Writing computer programmes; and
• Routine testing and analysis of materials, components or processes.

Determining VAT liability of research income

Research can either be a standard rated business supply or an outside the scope non-business activity. As a rule of thumb, publicly funded research where the results are published in the public domain and the ownership of intellectual property is shared between the sponsor and the University (or retained by the University) is non-business activity and outside the scope of VAT. Typically, this will be research commissioned by Research Councils, Government Departments, Charities and philanthropy. Research commissioned by industry or business is often a standard rated business supply because the reporting and intellectual property is supplied to the funder exclusively in return for the research funding.

It is important, however, that each research project is evaluated on its own merits when deciding the VAT liability.

Subcontract research

Research supplied to a customer who has been separately commissioned to provide research by a funder is subject to VAT at the standard rate.

If the University collaborates with another eligible body to do research, then both eligible bodies may be treated as a principle under the funding agreement. If the research is assessed to be outside the scope of VAT, then the research performed by all the collaborators will be outside the scope of VAT even if one collaborator acts as the lead institution, receiving funds from the funder and being invoiced by other collaborators for their share. Collaborators must be clearly named as such in the funding application.

There is no general exemption for research supplied between eligible bodies - for example between two Universities. If one University sub-contracts work to another, the research will be a business supply and taxable at the standard rate of VAT.

Non-business research expenditure

Non business research (such as that funded by grants from funding councils, charities and government) is outside the scope of VAT. Any VAT on costs that relate directly to such research cannot be recovered.

Business research expenditure

VAT on costs directly related to business research is fully recoverable. This applies to all overseas business funders, whether or not we charge them VAT.

VAT on costs from overseas suppliers

Goods imported from outside the UK are liable to VAT, either on import if imported from outside the EU, or as acquisition tax if imported from the EU.

VAT is also charged on most services received from outside the UK through a reverse charge.

VAT on research costs from overseas suppliers cannot be recovered on non-business research expenditure, but is fully recoverable on business research expenditure.

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• Tax Developments
• VAT treatment of research services

TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Revenue has updated their VAT Manual to set out the VAT treatment applying to research services carried out by Third Level Educational Bodies.

Per eBrief 41/15, guidance is also provided on the VAT treatment applicable to funding received from the European Commission under their current Framework Programme, Horizon 2020. Payments made under the Horizon 2020 programme are outside the scope of VAT and therefore the research body has no entitlement to deduct input credits in respect of those research activities.

Research Costs - VAT Treatment

Is vat recoverable on the costs of your research, non-business research.

VAT incurred on costs relating directly and solely to a non-business research project is not recoverable. It is a cost to the department.

Business research

VAT incurred on costs relating directly to a business research project is recoverable in full. It is not a cost to the department.

If your business research funder is overseas, we will not charge them VAT on our invoices (see link to Business research - overseas customers).  However, any VAT incurred on directly related costs is still recoverable in full.

Overseas suppliers

Goods.  You are obliged to account for acquisition VAT on the receipt of goods from EU suppliers and to pay import VAT on the receipt of goods from non-EU suppliers, unless one of the specific VAT reliefs applies (e.g. equipment for medical research).

Services.  You must also account for UK reverse charge VAT on most services received from overseas suppliers.

For a non-business research contract, this VAT is not recoverable and is a cost to the department.  However, for a business research contract the VAT is recoverable in full and is not a cost to the department.

Related Documents

Research Tool - Funding Decisions (PPT)

Research Tool - Guidance Notes (DOC)

Play Tax Talks Video:  Research Funding X5 Tax Code Decision Tool (MP4)

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VAT Numbers: What They Are and How to Find One for a Business

Last Updated: June 12, 2024 Fact Checked

This article was reviewed by Alex Kwan and by wikiHow staff writer, Hunter Rising . Alex Kwan is a Certified Public Accountant (CPA) and the CEO of Flex Tax and Consulting Group in the San Francisco Bay Area. He has also served as a Vice President for one of the top five Private Equity Firms. With over a decade of experience practicing public accounting, he specializes in client-centered accounting and consulting, R&D tax services, and the small business sector. There are 9 references cited in this article, which can be found at the bottom of the page. This article has been fact-checked, ensuring the accuracy of any cited facts and confirming the authority of its sources. This article has been viewed 331,768 times.

If you run a business in a country that uses value-added tax (VAT), then VAT numbers from manufacturers are an important part of your paperwork. While a regular consumer doesn’t need to worry about VAT, you may need a company’s VAT number to track payments and tax collection for products you sell. You’ll also use VAT numbers to file tax returns to the government. Even if you’re new to the value-added tax system, VAT numbers are easy to find once you know where to look. Keep reading for everything you need to know about VAT numbers, including how to locate and validate them.

Things You Should Know

• Look at the company’s invoices, insurance forms, or tax documents for the VAT number. It will contain 2 letters and multiple digits.
• Try searching for the company on a VAT search engine to find their identification number.
• Contact the company directly and ask for their VAT number. You may need to submit a formal request to access the number.
• ​​Validate the VAT number with an online VAT validation tool, or by calling the country’s business or tax department.

What is a VAT number?

• Example: VAT numbers for Germany start with the letters “DE” and are followed by 9 digits, such as DE123456789.
• Example: The VAT country code for Estonia is EE, so an Estonian business's VAT number may look like EE93810511
• The letters at the start of a VAT number may change based on the language you’re using. For example, the French VAT code is FR in English, but TVA in French. Use the right VAT code based on the government document that is requesting the information. [2] X Research source
• VAT is a type of tax that is charged incrementally by manufacturers based on the product’s value. The government uses VAT numbers to calculate charges and taxes across borders, as well as to determine prices for goods and services in the country where they’re being sold. [3] X Research source

Locating a VAT Number

• Most VAT number search engines are for companies based in the European Union (EU), but they may also show results for a few non-EU countries. If the company you're inquiring about isn't in the EU or UK, search the country’s name and the term “VAT registry.”
• You usually have to enter the official name listed on the business's registration. So if you search for “Microsoft” when you're looking for “Microsoft Indonesia,” you may not see any results.
• A company's official name may be slightly different from its main product. For example, Pepsi is actually the name of a product while PepsiCo, Inc is the company name.
• Sometimes the search engines retrieve an outdated or incorrect VAT number. Always cross-reference the VAT number to guarantee its authenticity.

• You may need to file an official request document to solicit a company's VAT number if it’s not public information.
• Some companies have multiple headquarters for different countries. For example, Apple is located in the United States, but Apple Ireland is located in Ireland. For tax purposes, they're considered 2 different companies.

When searching for a business's VAT number, first check the company's website, invoices, tax documents, or VAT registration certificate. If still not found, search government databases like the EU's VAT Information Exchange System. As a last resort, directly contact the business's tax department.

How do you validate a VAT number?

• Use the VIES search engine to validate the VAT number for companies in the EU.
• For companies based in the United Kingdom, use the UK government site to see if the VAT number is valid and learn the name and address it's registered to.
• Companies outside of the EU and UK may have their own validation sites. Try searching online for the name of the country plus “VAT number validation” to find their sites.

• The HMRC helpline is only available during the week from 8 am to 6 pm BST.

Do all companies have VAT numbers?

• A total of 170 countries and territories use VAT. [9] X Research source
• The U.S. doesn’t use VAT since companies charge sales tax at a state level.
• VAT isn’t charged for financial services, education, property, or charity events.

Community Q&A

• Always double-check VAT numbers to ensure they’re correct and valid. If you submit any tax forms with the wrong VAT numbers, your business will have to pay the bill for the tax claim, and it can create issues with a business's tax documentation. Thanks Helpful 0 Not Helpful 0

You Might Also Like

• ↑ https://www.websecurity.digicert.com/content/dam/websitesecurity/digitalassets/desktop/pdfs/repository/VAT-formats.pdf
• ↑ https://ec.europa.eu/info/sites/default/files/file_import/eb015_en_2.pdf
• ↑ https://taxation-customs.ec.europa.eu/what-vat_en
• ↑ https://www.gov.uk/guidance/vat-online-marketplace-seller-checks
• ↑ https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_en.htm
• ↑ https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-online-services-helpdesk
• ↑ https://op.europa.eu/webpub/grow/factsheets/vat-for-companies/en/
• ↑ https://www.gov.uk/register-for-vat
• ↑ https://www.oecd-ilibrary.org/sites/1ca62ced-en/index.html?itemId=/content/component/1ca62ced-en

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Month-end guidance overview Month-End Timetable Accounts Payable Accounts Receivable (including Internal Trading and Banking) Fixed Assets General Ledger (GL) Chapter 11 - Year End Instructions overview The year-end process 2024 Key notes Module close dates Year-end checklist Detailed instructions overview Payroll and University Payment System (PAY) Purchasing (PO) Accounts Receivable (AR) Accounts Payable (AP) Inventory (INV) Research Grants (GMS) Fixed Assets (FA) Certification by Head of Institution YE Presentations and Q&A sessions Chapter 12 - Investments overview Investment in the Deposit Account overview Overdrawn accounts Placing money on deposit Taking money off deposit Information of Departmental deposits Investment in the Cambridge University Endowment Fund (CUEF) overview Unit purchase and sales Distribution from the Fund Departmental Holdings Summary Annual Review Report Chapter 13 - Trust funds overview Trust Fund Set Up overview Setting up of the Fund Appointment of Trust Fund Managers Permanent Capital Spendable Capital Coding Structure of Trust Funds Trust Funds belonging to more than one department Varying the Ordinances for Trust Funds Trust Fund Income overview Interest from Money on Deposit CUEF Distributions CUEF Unit Purchases and Sales Trust Fund Expenditure overview Trust Fund Overheads Payments for occasional academic services Prize Funds Appropriations in Aid Activities supported by more than one funding stream Management of Trust Funds overview Estimate income required for the coming year Monitoring Trust Funds Deposit movements Year end procedures Chapter 14 - Accounting for donations and grants overview Scope of donations overview Responsibility for donation policy Definition - What is a donation? Types of income treated as donations Income which is not a donation Principles and practices on the acceptance of donations overview Consultation with CUDAR re solicitation of donors Authority to accept donations under £100,000 Decision to accept restricted donations Receipt of donations Availability of funds Classification of Donations Types of donation for accounting purposes overview Source of Funds for Donations General Donations - source of funds EF** to EX** Specific Donations - source of funds H*** Specific Endowments Procedures for receiving and processing donations in departments overview Un-receipted cash and cheques Cash and cheques receipted by departments Procedures for receiving donations via the Development and Alumni Relations office (CUDAR) overview Donation receipt Notification to the department Departmental action CUDAR action Donation release Spending against donation accounts overview Specific Donations Overheads charged to donation accounts Activities funded from more than one source Ongoing management of donation accounts overview Balances to be maintained in credit Investing Balances Surpluses on Specific Donations/Endowments Reporting to Donors Transferring donations Appendices overview Chapter 15 - Inventory Chapter 16 - Fixed Assets overview Introduction to Fixed Assets overview Fixed Asset Categories University Policy Importance of Fixed Assets Equipment overview Acquisition of equipment Monitoring and maintenance of equipment Disposal of equipment Land and Buildings overview Departmental funding of EM work Building Funds Recommended monthly procedures overview Departmental responsibilities The central process for fixed assets Updating the Fixed Assets module overview Tag numbers Responsible employee Physical verification of assets Chapter 17 - Expenditure on buildings Chapter 18 - Insurance overview The University Insurance Programme Business travel Liabilities overview Human volunteer studies and clinical trials Chapter 19 - Research Grants overview Research Funding overview Determining if funding is a research grant or contract Sponsor terms and conditions Full Economic Costing (fEC) X5 costing tool The Application Process overview Contract negotiation Delegated Authority UFS Grants Module overview Successful applications Access responsibilities in UFS The grant structure and coding The Award budget Activating a grant Foreign currency grants Amendments to a grant Commitments Grants and VAT Reflection of Grants in the General Ledger overview Research Grant cost centres Research Grant sources of funds Reconciliation between the GL and the Grants modules Items processed centrally each month Managing Your Grant overview The active period of research Charging expenditure to a grant Staff costs Equipment Purchase Posting petty cash Posting a refund to a grant Month end tasks Clearing the suspense grant Monitoring Grants Sponsor Audits Invoicing and income overview Invoicing to sponsors Credit control Starting Certificates Scientific reports Exchange rates When an Award finishes Excess income and excess expenditure Project Evaluation Additional Support and Help Appendix A: Establishing the VAT rate of Research Grants Chapter 20 - Governance & Compliance overview Heads of Institution responsibilities Delegation of Duties Retention of financial documents Internal control procedures & conflict of interest Internal and external audit Reporting suspected fraud and whistle-blowing Relevant legislation and training overview Bribery Act 2010 Criminal Finances Act 2017 Payment Card Industry Data Security Standard Money Laundering Regulations Modern Slavery Act Appendix A: Head of Institution financial responsibilities Appendix B – Template Delegated Authority form Appendix C :Target audience for compliance courses Governance & Compliance FAQs Advice for schools Emergency Purchasing Procedures New legal structures Development & Alumni Relations guidelines Sanctions overview Financial sanctions - Russia Trade sanctions - Russia, Crimea and Belarus Terms and Conditions overview Brexit Transition Guidelines overview Brexit : supply chains Controlled goods and licences Movement of goods to/from Northern Ireland Brexit FAQs overview Import FAQs: Agents Import FAQs: Commercial Invoice Import FAQs: Declarations Import FAQs: Goods stuck Import FAQs: INCOTERMS Import FAQs: Import VAT Import FAQs: Info for agents Import FAQs: Marketplace orders Import FAQs: Reliefs Import FAQs: Returning Goods Import FAQs: Suppliers Import FAQs: Values Payments to individuals overview Have your say Systems overview UFS Playground Reports catalogue overview Supplier Database Planning Round Data Collection Key Contacts University Payments System Expenses Hub Reporting overview Cognos Log on Guidance and training Guidance documents Consultancy services Payroll overview New starters New international employees Students working during holidays Payroll deadline dates Tax rates and bands Income Tax allowances National Insurance Alerts for employees Employer costs HMRC Personal Tax Accounts Training overview Finance Systems Training overview Managing departmental finances overview Cash handling Excel overview Reporting tools Compliance training overview Anti-Bribery and Corruption training Modern Slavery Act training PCI Compliance training Professional qualifications overview CIMA overview Why choose CIMA? Exam structure Practical Experience Requirements ACCA overview Why choose ACCA? Exam Structure Practical Experience and Mentors Guidance and FAQs overview General UFS guidance and help Accounts Receivable General Ledger iProcurement Research Grants About us overview How to Find Us Key Dates & Rates overview Current status of UFS modules Month end timetable Scheduled central processes Cambridge University Endowment Fund information International Payment Orders (IPOs) Bank Charges Finance Transformation overview About overview Finance Division Handbook How To Find Us CUFS Departments Complaints Procedure Latest News overview Annual Accounts Intranet (Finance Division staff only) Policy & Procedures Research Funding The Application Process UFS Grants Module Reflection of Grants in the General Ledger Managing Your Grant Invoicing and income Chapter 2 - Budgetary Planning & Control Chapter 3 - Chart of Accounts Chapter 4 - Procurement Procedures Chapter 5b - Employee expenses Chapter 6 - Non-pay expenditure Chapter 7 - Cash and banking procedures Chapter 8a - External trading and credit control Chapter 8b - Internal Trading Chapter 9 - VAT and Other Taxes Chapter 10 - Month-end guidance Chapter 11 - Year End Instructions Chapter 12 - Investments Chapter 13 - Trust funds Chapter 14 - Accounting for donations and grants Chapter 16 - Fixed Assets Chapter 18 - Insurance Chapter 20 - Governance & Compliance The VAT implications of research income will differ depending on the nature of the arrangements and the parties involved. It is essential that the appropriate VAT rate is selected for each grant as the VAT status impacts both the research budget and the wider University’s expenditure and VAT recovery. We have created the following tools to help determine the right VAT treatment when setting up a new grant. VAT Flowchart – which VAT code to use on CUFS for Research and studentships funds and income Funder / Sponsor cards – VAT issues summarised by type of sponsor What is a collaboration for VAT purposes? Please contact the University VAT Team on [email protected] if you have used the above and are still unsure. Click on image below to view the research VAT flowchart  (Please note there are three (3) pages) Please refer to chapter 19  for explanation of different VAT rates. Printer-friendly version Search Finance Site Raven login, some items on this website are restricted. university members are encouraged to log in using raven to make the best use of the site:, login with raven  . © 2024 University of Cambridge Contact the University Accessibility Freedom of information Privacy policy and cookies Statement on Modern Slavery Terms and conditions University A-Z Undergraduate Postgraduate Research news About research at Cambridge Spotlight on... VitaMed Research Leading the way in pain management and neuroscience research. Our accomplished team of physicians and research specialists have over 50 years of combined experience and are endlessly devoted to producing superior and quality clinical research.  View our work . Pain Studies Device trials, stem cell research, we have a strong team of double board certified physicians at the principal investigator and/or the sub-investigator level.. Our physicians and staff are dedicated to advancing the field of medicine by participating in cutting edge clinical trials. All our physicians have the experience needed to provide quality research data. 126 IMAGES Appendix A: Establishing the VAT rate of Research Grants VAT Accountants VAT & Research Projects VAT How To View Your VAT Certificate Online in 4 Steps VAT Accountants VIDEO How Drones Work: Technology and Applications Innovative Teaching Methods in HEI's [Gunz] Electric 2 : Classic boost SEO YouTube Search ये लोग दुनिया का सबसे गरीब आदमी है Implementation / Policy of HPV Vaccination COMMENTS PDF Third Level Education Research Services 1. VAT treatment of research services When considering the taxable status of research services, the starting point is to exclude general academic research and research for consideration that is outside the scope of VAT where there is no direct link between the consideration and the supply or there is no reciprocal performance. VATEDU37000 No - Standard rate of VAT due. Supplier of research services can recover attributed input tax; Supplies of research to the European Commission. See VATEDU95000. Previous page. Next page. Research & VAT Although there is no legal definition of "research" in VAT law it is generally considered that research means original investigation undertaken in order to enhance knowledge and understanding. It is the intention of the parties at the beginning of a project that will determine whether the services supplied qualify as research for VAT purposes. Education and vocational training (VAT Notice 701/30) Place of supply of services (VAT Notice 741A) covers the VAT treatment of research to overseas bodies. ... 10.4 Can the LA recover VAT on goods and services bought for the school using non-LA funds. PDF VAT and Research Projects VAT will be added as necessary by Finance for these purchases. There are three rates of VAT in the UK: • 15% (standard rate) from 1/12/08 until 31/12/09, thereafter 17.5%) • 5% (reduced rate) and. • 0% (zero-rate) No VAT is charged on taxable supplies made by a business which is not, and not required to be, registered for VAT. These are ... Research Income Consequently, where research is supplied by way of business in return for payment, this will be within the scope of VAT and will be taxed at the standard rate if the customer is based in the UK. Business research - overseas customers. The general rule for services provided to an overseas business customer is that VAT is due where the customer ... Grants and VAT Grants and VAT. The VAT treatment of research income will differ depending on the nature of the arrangements and the parties involved. The Research Operations Office will determine the appropriate VAT rate for each grant as the VAT status impacts both the research budget and the wider University's expenditure and VAT recovery. On this page: Publicly-funded research Publicly-funded research - VAT implications. ... Also, with effect from 1 August 2013, the VAT exemption for supplies of business research services between 'eligible bodies' has been withdrawn. Under the VAT regulations, an 'eligible body' is defined as a school, university, a college, an FE and HE institution etc. Eligible body also ... Research income : VAT on income : ... : Finance Division : University This page explains the role of VAT in research income and expenditure. ... VAT is also charged on most services received from outside the UK through a reverse charge. VAT on research costs from overseas suppliers cannot be recovered on non-business research expenditure, but is fully recoverable on business research expenditure. ... PDF MiFID II MiFID firm (Broker) MiFID II requires under certain conditions that MiFID firms unbundle the research and trading costs and charge them separately. Charging for research services separately may expose research fees to be accorded a separate VAT treatment than the execution services. In theory, the VAT treatment of the research services would ... VAT, research and MiFID2 VAT, research and MiFID2. HMRC draft guidance confirms that investment research services will attract VAT post MiFID2 unless they fall within the exemption for fund management services. 07 November 2017 Publication. HMRC has released long-awaited final draft guidance on the VAT implications of the implementation of MiFID2 and, in particular ... PDF Third Level Education Research Services 3. VAT treatment of research services The starting point in looking at whether research services are taxable is to exclude general academic research and research for consideration that is outside the scope of VAT because there is no direct link between the consideration and the supply or there is no reciprocal performance. VAT treatment of research services VAT treatment of research services. Revenue has updated their VAT Manual to set out the VAT treatment applying to research services carried out by Third Level Educational Bodies. Per eBrief 41/15, guidance is also provided on the VAT treatment applicable to funding received from the European Commission under their current Framework Programme ... Research Costs Services. You must also account for UK reverse charge VAT on most services received from overseas suppliers. For a non-business research contract, this VAT is not recoverable and is a cost to the department. However, for a business research contract the VAT is recoverable in full and is not a cost to the department. How to Find a Company's VAT Number: 3 Places to Check Things You Should Know. Look at the company's invoices, insurance forms, or tax documents for the VAT number. It will contain 2 letters and multiple digits. Try searching for the company on a VAT search engine to find their identification number. Contact the company directly and ask for their VAT number. VAT for services in the business sector in UAE The UAE Tax Case Study. VAT Guide on B2B services into and from the UAE. The focus is on UAE VAT. But, since the game is on the territory covered by the GCC Common VAT Agreement, other parties to that agreement have been researched to fill the gap in the UAE's own guidance. Where similar wording is found outside of the Gulf, we borrow ... Research as a Service Research for venture capital firms. We assist venture capital firms with technology research, recognizing their need for comprehensive, detailed information when assessing investment potential. From examining critical technologies and trends to evaluating market data or interacting with other players, our team is devoted to delivering ... PDF Tax Management International Journal services represent consulting, legal, accounting, mar-keting, advertising, engineering, data collection or data processing, research and development, or human resources-related services, and certain other types of services,3 they are deemed provided in Russia if the customer is located in Russia. With respect to licensing and assignment of intel- Tax Research Platform Tap into the premier source of cross-border tax information. IBFD is the one-stop, go-to source for all your tax research needs. Our Tax Research Platform offers the most comprehensive and up-to-date coverage of worldwide tax information, presented in conveniently arranged collections and with easy-to-use tools and tables for practical guidance and quick answers. Appendix A: Establishing the VAT rate of Research Grants It is essential that the appropriate VAT rate is selected for each grant as the VAT status impacts both the research budget and the wider University's expenditure and VAT recovery. We have created the following tools to help determine the right VAT treatment when setting up a new grant. VAT Flowchart - which VAT code to use on CUFS for ... VitaMed Research At VitaMed Research, we are resolved to advancing medicine by conducting superior phase 1 to phase 4 clinical research trials in pain management and neuroscience. OUR RESEARCH SERVICES Our principal and sub investigators are physicians who are fellowship-trained MDs, double-board certified in Pain Medicine and Anesthesiology. KLK Research KLK Research is a member of the National Association of Professional Background Screeners and the Public Record Retriever Network. E-mail Us. Contact Us. Email: [email protected]. Phone: (636)-734-1555. 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