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Exempt Supplies (E VAT Code)

• Education
  • Tuition fees and directly-related education supplies such as;
    • course materials,
    • catering to students
    • student accommodation
    • field trips 
  • Academic Conferences
    • content and admin must be supplied by the University
    • includes accommodation & catering
    • excludes alcohol and laundry
    • excludes optional meals (for example the night before or a gala dinner) 
    • a form should be completed to support any invoice where this exemption is being exercise
• Research
  •  Where this is supplied to another "eligible body" (see below)
    • "Research" is an an original investigation undertaken to gain knowledge and understanding.
    • "Research" does not include routine testing, analysis of materials, writing computer programs or market research.
    • "Eligible body" includes schools, colleges, universities, goverment departments, local authorities, NHS Trusts, EFL schools and some non profit making bodies/registered charities primarily involved with education and research (please check with Finance).
• Land
  • Normally includes room hire (where there is no catering)
  • Chapel room hire for weddings (room hire only - must be distinct from other services such as chaplain / organist)
  • Room hire in the Gateway building is standard rated because the building has been `opted to tax'
• Entrance fees to fund-raising events 
  • Must be for the University and not on behalf of other charities
  • Must be fewer than 15 events in a rolling twelve month period.
  • If more than 15 events are held then all events become standard rated so all ticketed fund-raising events must be managed through the Development Office
• Sport and Sport competitions
• Works of Art