Sales to other Universities
This page outlines the implications of VAT in sales to other Universities.
Education
Education supplied to pupils, students and trainees of other universities and eligible bodies is exempt from VAT. This is also true of supplies that are “closely related” to the supply of education - such as student accommodation, catering and teaching space.
Research
Research supplied to universities and other eligible bodies is exempt from VAT. Research is defined as “an original investigation to gain new knowledge or understanding” and should not be confused with consultancy, which is subject to VAT.
Other Supplies
The general rule is that supplies made to other universities are subject to VAT at the standard rate unless the supply is directly or closely related to the supply of education.