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Zero-rated Supplies (Z VAT Code)

  • Books (excluding stationary)
  • Advertising services provided to a registered charity
  • Food (note - this is only "non-prepared" food so does not include catering)
  • Charity funded eligible goods (PDF, 27 KB) used in medical reserach
      • The customer must provide a VAT exemption certificate
      • The supply must be on the list of eligible goods (PDF, 27 KB)
  • Export of goods to out-with the UK and EC see HMRC web site for further details
  • Sale of donated goods

The University VAT number is: GB 607 6064 48


VAT Enquiries

The Old Burgh School
Abbey Walk
St Andrews
KY16 9LB
Scotland, United Kingdom

Tel: 01334 462582
Fax: 01334 462535


External links