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Out With Scope (O VAT Code)

Grants and Donations

• A charitable donation is given with "philanthropic intent" and at the donor's discretion.  That is, with no significant benefit to the donor and we cannot "fix" a donation at a set amount.
• A contractual relationship with the donor would not normally exist.
• A donation should not be contingent on the performance of a service (such as access to University equipment / attendance at a conference) or the supply of a significant deliverable (such as a technical or scientific report).
• Status reports or other reports detailing how the money was spent can be provided to the donor as these do not constitute significant deliverables.
• If the donor receives any benefit from the donation (such as advertising on conference literature or a stall at an academic conference) then this part must be standard rated.  As a charity, the University may split the income between the "donation"' element and the "payment for goods/services" element.  This can be done by splitting the income on the Income Posting Slip or by separating out the different elements on the sales invoice.  

Other Income that is outwith scope

• Replacement  student ID cards
• Fines
• Compensation for loss/damage or destruction of property (including books)