A to Z VAT Guidance1.1 Accommodationi. The supply of bedded accommodation is normally standard rated. However, supplies of accommodation to the University’s own students or candidates are VAT exempt. Accommodation supplied to pupils, students and trainees of other schools, colleges or universities that are eligible bodies are also VAT exempt.

ii. Supplies made direct to students of overseas universities and those of commercial colleges are taxable at the standard rate, unless exempt education is also provided.

iii. When bedded accommodation is supplied to persons, other than those described above, the University is acting in a similar capacity to a hotel and the supply is standard rated. This includes accommodation provided to University staff, visiting lecturers and the general public. VAT should be charged in this case.

iv. For the letting of rooms, without bedded accommodation, please refer to ‘lettings’.

1.2 Admission chargesi. Admission charges to theatre productions, sporting events, exhibitions, concerts etc. are normally standard rated, both to the University’s own students and to other persons. The sale of a programme, in place of a ticket, does not avoid the need to account for VAT.

1.3 Alcoholi. Sale of alcohol from University bars is always standard rated, no matter who the drink is sold to.

1.4 Advertising (see Appendix A)i. Advertisements on any subject, including staff recruitment, which communicate to the general public, are zero rated for VAT purposes providing that they are on a third party’s ‐time and space. There is no longer any requirement to show the logo of the University on the advertisement to obtain this zero rating status. Advertisements can be in all ‐conventional advertising media such as television, billboards, newspapers and printed publications. However, certain items such as commemorative items (pens, mugs etc), adults clothing, exhibition stands and space and adverts on the University’s own space do notqualify for the relief. For adverts that qualify, the Finance Office will need a copy of the zero rating certificates as shown under Appendix A which need to be sent to the suppliers at‐ the time of ordering. HMRC ref Notice 701/58

1.5 Buildings(see Appendix B)i. The construction of buildings and certain works to protected buildings, intended to be used by a charity solely for non-business purposes or as a village hall or similar, can be zero-rated subject to certain criteria being met.

In this respect education is regarded for VAT purposes as a business activity and hence this potential relief is limited to buildings which are primarily to be utilised for publicly funded research see Appendix B for zero rating certificate to be completed and sent to the supplier with a copy for the Finance Office.

Buildings constructed for residential purposes may also qualify for relief. Zero-rating may also be possible for parts of buildings specifically adapted for use/access by the disabled.

This is a complex area and for further details and consideration of potential for claiming relief on a particular project please contact the Finance Office. See HMRC VAT Notice 708 for full details.HMRC ref Notice 708

1.6 Car parkingi. Where it can be separately identified, money collected from staff or visitors in respect of car parking charges is taxable at the standard rate.

ii. Clamping fines collected by the University are taxable at the standard rate, regardless of whether they are collected from students, staff or visitors.

1.7 Catering & hospitalityi. The basic rule is that all supplies of catering and hospitality are taxable at the standard rate if they are not closely related to the supply of education.

ii. In 1997 HM Customs withdrew the ‘majority student use’ concession, whereby income from refectories was wholly treated as VAT exempt. If catering income from staff or visitors can be separately accounted for, then standard rated VAT is due on these takings.

1.8 Conferences Organised solely by Aberystwyth University i Supplies of lectures, talks, etc. are classed as supplies of education and therefore exempt for VAT purposes. Supplies of accommodation, catering and other facilities to those attending the conference are classed as incidental to the supply of education and therefore exempt for VAT purposes.HMRC Notice 701/30

1.9 Conferences organised jointly between Leeds Aberystwyth University andanother bodyi. A jointly organised conference should be treated the same way as one provided solely by the University and will be exempt provided that: its subject matter falls into the general pattern of higher education and research, or the administration of education; and its

contents and administrative arrangements are supplied and controlled primarily by the University; and its financial transactions are accounted for in the records of the University.

1.10 Conference facilitiesi. Where the University is letting out its conference facilities to an external party, then providing the external party is an ‘eligible body’ (refer to section 1.18) and is using the facilities for educational purposes, then the supply will be exempt for VAT purposes. Acertificate should be sent to the external party for them to sign to confirm they meet these conditions.

ii. Where the external party is not an ‘eligible body’ and the facilities are not being used for educational purposes, the supply is generally one of a mixture of facilities. The VAT liability of each facility provided must be separately accounted for. For example, the provision of theconference room, overhead projector, photocopying services, security or porter’s time will be taxable.

1.11 Consultancyi. All forms of consultancy by the University are taxable at the standard rate, if the supply is delivered in the United Kingdom. The provision of business efficiency advice, for a specific client, cannot be viewed as a supply of education and the normal consultancy rule applies.Particular care must be taken with ‘evaluation’ projects, which are generally determined to fall within the VAT definition of consultancy. The VAT liability of incidental expenses, such as travel expenses, will follow the main supply and thus are taxable, even if no VAT was paidon the purchase costs.

ii. Supplies to clients, where the place of supply is within a European Community country, may be zero rated under ‘reverse charge’ VAT rules, provided the evidence of client’s ‐business status (their VAT registration number) is obtained and quoted on the University’s sales invoice.

1.12 Contractor construction certificatesi. Contractor ‘requests for payment’ and Architect certificates are not valid tax invoices, even though they may give notice of the amount of VAT payable. A tax invoice must be obtained and matched to the original certificate before payment can be made. An alternative to thisis the operation of an authenticated VAT receipt procedure, by agreement between the supplier and the University. In this case the University prepares a receipt and forwards it with payment to the supplier, who authenticates it and returns it to the University.

1.13 Disability Discrimination Act (DDA)i. As a charity, the University can benefit from VAT reliefs on purchases of goods and services for disabled people. The relief includes the purchase and fitting of induction loops in buildings, fitting out of a disabled toilet and ramps. Please contact Finance Office for further details and to obtain a zero rating certificate to send to the supplier.‐

1.14 Discountsi. If an unconditional discount is offered and the discounted amount is paid, the tax value is based on the discounted amount. If a discount is offered on condition that an invoice is paid within a specified time, the tax value is based on the discounted value, even if the invoice isnot paid within the time.

1.15 Donationsi. VAT is not chargeable on pure donations of cash, i.e. where there are no strings attached to the donation. But if the “donation” is made on the condition that the University provides something in return, then the University is making a supply of services to the donor (or sponsor), which will be liable to VAT under the normal rules. The mere acknowledgement of a genuine donation, e.g. naming a Chair after the donor does not attract VAT. Restaurant tips and gratuities, i.e. monies freely given, are not liable to VAT.

ii. See 1.38 Sponsorship for additional guidance.

1.16 Distance learningi. This emerging field requires each case to be judged on its merits. Please contact the Finance Office for advice.

1.17 Education and ‘closely related’ goods/servicesi. The supply of education is VAT exempt. Education in this context means a course, class or lesson of instruction or study, in any subject, whether or not that subject is normally taught in schools, colleges or universities and regardless of where and when it takes place.

ii. Education includes lectures, educational seminars, and conferences, together with sporting and recreational courses. It also includes the provision of distance teaching and associated materials, if the student is subject to assessment by the University.

iii. Separate charges for registration or examination fees are part of the provision of education and are also VAT exempt.

iv. From 01.08.1994 all courses in ‘English as a Foreign Language’ (EFL) are classed as VAT exempt.

v. In addition to the supplies of education that the University makes and which are exempt from VAT, ‘closely related’ supplies can be similarly exempt from VAT.

vi. ‘Closely related’ supplies made by the University are only exempt if:they are for the direct use of the student; and they are necessary for delivering education to that person.

vii. However, if the University contracts to provide closely related goods or services to another eligible body, rather than direct to its own students, these supplies are exempt

only if the body receiving them supplies education in the course or furtherance of business, i.e. it charges a fee.

1.18 Eligible bodyi. An ‘eligible body’ within the meaning of the 1994 VAT Act is broadly any organisation, which is precluded from distributing any profits, it makes. The definition of an eligible body includes schools, universities, colleges, local authorities, government departments, health authorities, charities and certain un incorporated associations.‐

1.19 Errorsi. If a supplier sends an invoice on which the VAT is incorrectly calculated, the VAT should not be altered, as the University cannot prove to Customs that the supplier has also corrected it. The supplier should cancel the wrong invoice and issue a replacement.

ii. Where the University has cause to reduce or cancel a sales invoice, which was subject to VAT, then a credit note shall be produced and sent to the customer, along with any replacement sales invoice.

1.20 Examination servicesi. Supplies of examination services by the University are VAT exempt. Supplies of examination services covers: the setting and marking of exams; setting educational or training standards; making assessments; and other services provided with a view to ensuring educational and training standards are maintained. Practical examplesof this activity include National Vocational Qualification (NVQ) assessments, course accreditation services, course validation and student registration.

1.21 Fund raisingi. Goods and services supplied in conjunction with one off fund raising events by charities ‐are exempt, but the event must be promoted as a fund raising event.

1.22 Internal rechargesi. When internal recharges are being processed between Departments, the gross cost incurred by the providing Department should be recharged to the consuming Department.

1.23 International goods and servicesi. A supply of goods to a customer in an EU member state should be zero rated under a ‐procedure known as the ‘reverse charge’, whereby the customer’s VAT registration number must be obtained and must be quoted on the University’s sales invoice. If the customer is not VAT registered, or the number is not obtained, then the normal UK VAT liability rules apply. Please provide details of any sales to an EU customer to Stephen Humphreys in the Finance Office ext.8656 e-mail tsh@aber.ac.uk

ii. It follows that when the University is buying goods from another EU Member State, the supplier will be required to follow the ‘reverse charge’ procedure and will require the University’s VAT registration number when the order is lodged. Departments should note that the reverse charge procedure is designed to ensure that VAT is accounted for as if

the purchase had been made in the UK. Therefore, there is no potential to save VAT by buying from a member state (where the local VAT rate is lower than that in the UK).

iii. A supply of goods outside the European Union is zero rated.‐

iv. Determining the VAT liability of services provided to customers outside the United Kingdom can be particularly complex and Departments are encouraged to contact the Finance Office on a case by case basis. It is important to obtain evidence of the business status of the international customer (usually their VAT registration number) and information about where the service is physically being performed.HMRC ref VAT Act section 7/10

1.24 Language tapesi. The supply of language tapes, either by the Library or another Department, is standard rated unless it is a supply to the University’s own students for an educational purpose, or to another supplier of exempt education for use by their own students.

1.25 Lettings of rooms (excluding conference facilities)i. The letting of rooms for educational purposes, e.g. lectures and courses is exempt.

ii. The letting of rooms for the purpose of a supply of catering, e.g. halls for dinners or parties, is taxable where it is supplied together with a supply of taxable bedded accommodation.

iii. The VAT liability of plain room hire depends on the geographic location of the room. Certain buildings have ‘opted to tax’ eg Arts Centre Business Units which means plain room hire is taxable at the standard rate. In all other locations, room hire is exempt.

iv. For letting of conference facilities, please refer to section 1.10.

1.26 Laundry chargesi If a charge is included within the overall residential accommodation fee then the supply is VAT exempt. Otherwise, if a separate charge is levied, the supply is taxable at the standard rate.

1.27 Library servicesi. The supply of printed matter by HE institutions’ bookshops is taxable at either the standard or zero rate, depending upon its nature. Standard rated materials, which are ‐identified as being sold only to the University’s students, for an educational purpose, are exempt. If the University lends or hires a zero rated article any charge should also be zero rated.

ii. Where the Library acts as a back up library, supplying photocopies, microfilms etc. to the ‐British Library (Lending Division), the British Library should be invoiced for such supplies (together with any handling charge) at the standard rate. Supplies of books and other zero rated printed matter to the British Library will remain zero rated.

iii. The supply of a photocopy of a complete book, booklet etc. is zero rated, but the supply of photocopied extracts is standard rated, except where the supply is to the University’s students for an educational purpose.

iv. If the University sells licences to third parties, allowing them access to print copies of our publications, then these are a standard rated supply and VAT should be charged.‐

1.28 Medical research (see Appendix C)i. VAT relief (zero rating) exists for the purchase of relevant goods/services used mainly for medical or veterinary research. In order to secure relief a declaration must be provided to the supplier when the University order is submitted. Departments should note that medical research in this context potentially covers uses in physiology, physiotherapy, nursing, speech therapy and certain sport sciences. Please contact Stephen Humphreys in the Finance Office for further advice on this topic.HMRC ref Notice 701/6

1.29 Nursery servicesi. Fees for crèche and nursery services are VAT exempt, provided that the nursery is registered under the Children Act 1989.

1.30 Payphonesi. In 1999 British Telecom (BT) was directed to treat payphone commission as a variable rent for the right to occupy land. As a consequence the self billing system operated by BT ‐ceased. The University must now issue a tax invoice to BT for any ‘commission’ monies received from payphones situated within the Civic Quarter site only.

1.31 Postage and delivery chargesi. The sale of stamps by the University is exempt for VAT purposes providing that the stamps are sold at face value or below.

ii. If the University makes a sale of goods and the delivery charge is part of the contract then the VAT liability of the delivery charge follows that of the main supply e.g. the University is selling a book and delivery is included then no VAT would be chargeable on either the book or the delivery charge. However, if delivery is not part of the contract then the delivery charge is deemed to be a separate supply and VAT may become chargeable.

1.32 Pro forma invoices/request for payment‐i. Where payment is made to a supplier on a request for payment, cash with order or pro‐forma invoice basis, Resource Centres must ensure a tax invoice is obtained and forwarded to the Creditors Section, clearly marked “For information only DO NOT pay ”.

1.33 Purchase cardi. The University operates a purchase card scheme for the procurement of low value items. Departments must ensure that for purchases from suppliers who are not ‘VAT enabled’, a

VAT receipt or tax invoice is obtained for the University’s records. For further information on this please refer to Purchase Card Procedures.

1.34 Research (see Appendix D)i.The VAT classification of Research often presents problems. In assessing the VAT liability of a project two important factors must be considered. Firstly, there is a need to ensure that the project falls within HM Revenue and Customs’ definition of research and secondly, the business status of the recipient needs to be established.

ii. Research is defined by HM Revenue and Customs as follows:“Research means original investigation in order to gain knowledge and understanding. Your supply is one of research whenever your activities are directed towards increasing areas of knowledge or understanding. It is the intention at the beginning of the project that will determine whether the supply qualifies as research. If the intention was to progress understanding, the supply is one ofresearch.”

The following are examples of work that does not qualify as research:• management consultancy and business efficiency advice;• collection and recording of statistics, without accompanying collation, analysis and interpretation;• market Research and opinion polling;• writing computer programs; and• routine testing and analysis of materials, components andprocesses.

However, some of these activities will qualify if you supply them as part of a research project.”

iii. Supplies of research by the University are currently VAT exempt, provided the supply is to an ‘eligible body’ – see paragraph 1.16 for definition of an eligible body. The onus is on the University to be satisfied that the customer is an eligible body, otherwise the supply must be treated as standard rated.

1.35 Second hand goods‐i. Normal VAT rules apply to the sale of second hand goods by the University. For example ‐the sales of a second hand computer is taxable.

1.36 Self billing‐i. Self billing is an area that often causes confusion. It may arise in the context of royalty ‐payments or other commission style receipts, where the customer has the data, e.g. sales volume to calculate amounts due to the University. The customer, operating an approvedself billing scheme, issues a tax invoice to himself or herself ‐ on behalf of the University. Departments must ensure they account for the VAT shown on the invoice when paying in the sum received.

1.37 Shopsi. Departments must inform the Finance Office immediately, if consideration is being given to the opening of a new ‘shop’ or ‘sale point’. The Financial Control Section will advise on the VAT accounting arrangements that should apply to takings, which may include the need to operate a special VAT accounting retail scheme.

1.38 Sponsorshipi. Sponsorship money, which confers advertising or promotional benefits, or obtains special rights, e.g. privileged use of facilities or expertise, is taxable at the standard rate.

ii. The intention of the parties at the outset should be considered. It is important that any agreement with a sponsor takes these points into account, in order to avoid potentially embarrassing and unnecessary misunderstandings about amounts payable. VAT registered sponsors may require the University to furnish them with a tax invoice for their records.

iii. Customs have confirmed they accept that the simple acknowledgement of a corporate donation does not give rise to a “supply” for VAT purposes. However, they take the view that use of a corporate logo on a charity website or stationery would create a supply of sponsorship on which VAT should be charged.

1.39 Sport: letting of sports facilities (see Appendix E)i. Charges to the University’s own students for the use of sports facilities are exempt. See Appendix A for VAT liability flowchart. Supplies to other organisations and individuals are standard rated unless either: they are provided to another provider of exempt education for the direct use by that body’s own students in connection with a supply of education; or they meet the conditions for exemption as lettings for a continuous period of use exceeding 24 hours or more, or a series of lettings of ten or more periods, whether or not exceeding 24 hours in total, where each of the following conditions has to be satisfied:• each period is in respect of the same activity carried on at the same place;• the interval between each period is not less than one day and not more than 14 days;• consideration is payable by reference to the whole series and is evidenced by written agreement;• the grantee has exclusive use of the facilities; and• the grantee is a school, a club, an association or an organisation representing affiliated clubs or constituent associations.

1.40 Sport: sports passesi. The sale of sports passes to students to provide them access to the University’s sports facilities is exempt for VAT purposes. The sale of passes to staff is only exempt as long as there is some kind of membership charge. The sale of passes to the general public andcorporations is a Vatable supply and VAT should be charged at the standard rate. If other services such as sports injury massage are sold then these are also deemed to be a VATable supply.

1.41 Staffi. The supply of staff is taxable at the standard rate. The University makes a supply of staff for VAT purposes if it provides, to another body, the use of an individual who is contractually employed by the University. This classification applies whether the terms of the individual’s employment with the University are set out in a formal contract or letter of employment. The determining factor is that the staff are not contractually employed by the recipient company, but come under the direction of that company.

ii. The supply is taxable even if the University is just recharging the costs which it has incurred such as gross pay, national insurance and employer’s pension contribution.

iii. If the recipient of the supply pays them their salary direct, or meets the employer’s obligation to make payments to third parties, e.g. PAYE, national insurance or pension contributions, VAT is not chargeable on those amounts, but the University must still accountfor any payments that the recipient makes direct to it.

iv. These rules apply regardless of whether the member of staff is employed full or part‐time.

1.42 Student placementsi. Any charge to a business, made by the University for a student industrial/work placement, is taxable at the standard rate.

1.43 Tax invoicesi. A tax invoice must be issued whenever VAT is charged, provided that the supplier is registered for VAT and the value of the invoice is more than £100 (including VAT). From 01/01/04 a valid VAT Invoice must show the following:• an invoice number;• the time of supply (tax point);• date of issue (if different to the time of supply)• the supplier’s name, address and their VAT registration number;• the customer’s name and address;• the type of supply, e.g. sale, lease, rental, sale or return, process;• a description of the goods / services supplied For each description, the supplier must show:• quantity of goods or extent of supply;• the total charge made excluding VAT;• the rate of VAT;• rate of any cash discount offered;• each rate of VAT charged and the amount of VAT charged at eachrate and shown in sterling; and• total VAT charged.

ii. If the charge for a supply is £100 or less then a less detailed tax invoice can be issued, which must include the supplier’s name, address and VAT registration number, the time of

supply, goods and services supplied, the total amount payable including the VAT and VAT rate charged.

iii. The following are not acceptable to HM Revenue and Customs as invoices and VAT recovery can be disallowed by Inspectors. These include:‐• Photocopies• Fax copies• Statements

1.44 Tax pointi. The basic tax point is the date when the goods are sent or made available to the customer or the service is performed. The University is normally required to issue a tax invoice to the customer within 14 days of the tax point.

1.45 Telephonesi. If the University recharges the cost of telephone calls, line rental costs or telecommunication services to an external body, which uses the University’s telephone system, then the recharge is taxable.

1.46 Vocational trainingi . Supplies of vocational training made by the University are VAT exempt. Vocational training covers training, re training and the provision of work experience. It includes ‐courses, conferences, lectures, workshops and seminars designed to prepare those attending for future employment or add to their knowledge in order to improve their performance in their current work.

APPENDIX A

CHARITY ADVERTISING Request for Zero-Rating

PART 1 - to be completed by the charity

APPENDIX B

This certificate has the force of law.

Certificate for zero-rated and reduced-rated building work.

1. Address of the building:

2. Name and address of organisation receiving the building work:

VAT Registration number (if registered):

Charity registration (if registered):

3. Date of completion (or estimated date of completion) of

the work:

Value (or estimated value) of the supply: £

Name, address and VAT registration number of building contractor:

4. I have read the relevant parts of Notice 708 Buildings and construction and certify that this organisation (in conjunction with any other organisation where applicable) will use the building, or the part of the building, for which zero-rating or reduced-rating is being sought solely for (tick as appropriate ):

a relevant charitable purpose, namely by a charity in either or both of the following ways:

otherwise than in the course or furtherance of business or

as a village hall or similarly in providing social or recreational facilities for a local community

a relevant residential purpose, namely as:

(a) a home or other institution providing residential accommodation for children

(b) a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder

a hospice

residential accommodation for students or school pupils

residential accommodation for members of any of the armed forces

a monastery, nunnery or similar establishment or

an institution which is the sole or main residence of at least 90 per cent of its residents

and will not be used as a hospital, prison or similar institution or an hotel, inn or similar

establishment.

5. I certify that:

the information given is complete and accurate; and if the building, or a part of the building, for which zero-rated supplies have been

obtained, is let or otherwise used for a purpose which is not solely for a relevant residential purpose or relevant charitable purpose within a period of 10 years from the date of its completion, a taxable supply will have been made, and this organisation will account for tax at the standard rate.

Name (print):Position held:Date:Signed:

General warning

1. HMRC reserves the right to alter the format of the certificate through the publication of a new notice. You must ensure that the certificate used is current at the time of issue.

Warnings for the issuer

2. You may be liable to a penalty if you issue a false certificate.

3. You are responsible for the information provided on the completed certificate.

Warnings for the developer

4. You must take all reasonable steps to check the validity of the declaration given to you on

this certificate.

5. You must check that you meet all the conditions for zero-rating or reduced-rating your supply – see Notice 708 Buildings and construction.

APPENDIX C

Certificate APURCHASE BY AN ELIGIBLE BODY OF MEDICAL, SCIENTIFIC

OR VETERINARY ETC. EQUIPMENTPART 1 - to be completed by the purchaser

I ............................................................................................................................................................................(full name)............................................................................................................................................................(status in organisation)of...................................................................................................................................... (name and address of oganisation)

which is: [tick boxes as appropriate]

a Health Authority or Special Health Authority in England or Wales a Health Board in Scotlanda Health and Social Services Board in Northern Irelanda hospital whose activities are not carried on for profita research institution whose activities are not carried on for profita charitable institution providing care or medical or surgical treatment forhandicapped personsthe Common Services Agency for the Scottish Health Servicethe Northern Ireland Central Services Agency for Health & SocialServicesthe Isle of Man Health Services Boarda charitable institution providing rescue or first-aid servicesa National Health Service trust established under Part I of the NationalHealth Service and Community Care Act 1990 or the National HealthService (Scotland) Act 1978

declare that the above named organisation is buying or hiring from:............................................................................................... (name and address of.................................................................................................................. supplier)the following:............................................................................................... (description of goods.............................................................................................................. or services)..............................................................................................................................................................................................................................................................which I believe are: medical equipment sterilising equipment

scientific equipment laboratory equipmentcomputer equipment refrigeration equipmentvideo equipment

parts or accessories of the equipment indicated aboverepairs or maintenance of the equipment indicated aboveand is paying for this supply with funds provided entirely by a charity or fromvoluntary contributions.

I also declare that the goods are to be used in:

medical research veterinary researchmedical training veterinary trainingmedical diagnosis veterinary diagnosismedical treatment veterinary treatment

I have read the guidance in the Customs and Excise VAT Notice 701/6 andapply for zero-rating of the supply under Group 15, items 5 or 6 of the zerorateSchedule to the VAT Act 1994...........................................................................................(signature and date)********************************The production of this certificate does not authorise the zero-rating of thesupply. It is the suppliers responsibility to ensure that the goods/servicessupplied are eligible before zero-rating them.

********************************PART 2 - for use by the supplierI have read the guidance in Customs and Excise VAT Notice 701/6 and agreethat the goods/services supplied come within the category indicated above (orcome within the alternative eligible category of ................................................................................... equipment)...........................................................................................(signature and date)Notes (eg any steps taken to verify the declared particulars)

APPENDIX D

Research activity and its VAT liability flowchart :-

ACTIVITY

1. EXPERIMENTAL DEVELOPMENT2. WIDENING OF GENERAL UNDERSTANDING3. DISCOVERING A CURE OR IMPROVING

EFFICACY OF EXISTING REMEDIES4. CASE AWARDS

ELIGIBLE BODY

1. UNIVERSITY2. SCHOOL OR COLLEGE3. GOVERNMENT DEPTS4. NHS TRUSTS5. HEALTH AUTHORITIES6. LOCAL AUTHORITIES7. GOVERNMENT AGENCIES

RESEARCH

1. ROUTINE TESTING2. ANALYSIS OF MATERIALS ETC3. SOLUTIONS OF PARTICULAR LOCAL PROBLEMS4. SURVEYS OF INCIDENCE OF DISEASE ETC5. QUANTITATIVE ADDITIONS TO HUMAN KNOWLEDGE

CONSULTANCY

VAT

EXEMPT

NON-ELIGIBLE BODY

VAT

STANDARD

Note: Although examination services and bench fees are not research, the same rules apply

APPENDIX E