VAT GUIDELINES – OUTPUTS

 

Type of Income

Description

Treatment

Tax Code

Accommodation

Students

Exempt

EX

 

Holiday lets

Standard Rated

SO

 

Room hire

Standard Rated

SO

 

Laundry

Standard Rated

SO

Car Parking

Students

Exempt

EX

 

Staff

Standard Rated

SO

Rent

The University has “opted to tax” for land purposes therefore rent, room hire, leases etc are taxable. However, exemptions may apply for educational and charitable use

Standard Rated

SO

Catering

Meals for students

Exempt

EX

 

Meals for non-students

Standard Rated

SO

 

Internal recharged supplies

Outwith the scope

0

 

Bar sales (all supplies)

Standard Rated

SO

Conferences

Lectures etc. if educational

Exempt

EX

 

Accommodation, catering etc associated with above

Exempt

EX

 

Non- educational conferences

Standard Rated

SO

 

Accommodation, catering etc associated with above

Standard Rated

SO

Grants etc.

Core funding such as SHEFC

Outwith the scope

0

 

Donations given freely

Outwith scope

0

 

Donations requiring “something in return”

Standard Rated

SO

Tuition fees

Including vocational course fees, submission fees, registration fees, examination fees

Exempt

EX

Research

Research undertaken for an eligible body

Exempt

EX

 

Research undertaken for EEC

Zero Rated

ZR

 

Research undertaken for others

Standard Rated

SO

 

Consultancy – UK based

Standard Rated

SO

 

Consultancy – non-UK based

Zero rated

ZR

Sports facilities

Membership by Students, staff, externals

Exempt

EX

 

Use of facilities by Students

Exempt

EX

 

Block booking of facilities made in advance (must be for the same pool, pitch, court etc.) that are no more than 14 days apart and subject to written confirmation

Exempt

EX

 

Other bookings

Standard Rated

SR

Staff secondment

Staff seconded to an eligible body and engaged in qualifying activity i.e teaching, research, examination services

Exempt

EX

 

Staff seconded for any other purpose

Standard Rated

SO

Library Income

Copying charges to students

Exempt

EX

 

Copying charges to others

Standard Rated

SO

 

Copying of complete book or booklet

Zero Rated

ZR

 

Charges for loan or hire of zero rated items

Zero Rated

ZR

Postages

Where we have franked/stamped mail for non University recharging

Standard Rated

SO

Sale of Equipment

Sale of equipment etc.

Standard Rated

SO

Deposits

Refundable deposits

Outwith scope

0

 

Non-refundable deposits are as per intended supply.

Educational

SMC charges

 

Exempt

Standard

 

EX

SO

Crèche

Charges for crèche

Exempt

EX

       

 

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