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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
  • 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