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VAT @ Reading

The University's VAT number is GB 200 0126 59

school fund

As an educational charity the University is an 'Eligible Body 'and is entitled to certain reliefs in respect of VAT, but this does not mean it can ignore VAT. Like any business, it must charge VAT, where applicable, on its income and pay VAT on many of its purchases. It must also submit quarterly
VAT returns. VAT is a significant cost to the University because it can recover only a small proportion of the VAT it incurs. The legislation regarding VAT for education differs from that relating to businesses and some of the guidance given here will only apply to Universities.

The VAT guidance on this website has been written for staff working in the University and is regularly updated to reflect legislative changes. This information will help staff determine whether or not VAT should be charged on different types of income, how VAT will impact on expenditure related to different activities, and what reliefs are available. The VAT team run regular termly training courses advertised by the Centre for Quality Support and Development (CQSD) and are happy to visit departments to discuss particular topics or run bespoke training. Please contact vat@reading.ac.uk for further details.

For detailed VAT guidance notes please see the A to Z VAT Guidance on the V section of the A-Z on the front page of the finance website. VAT is a complex area and the guide is not exhaustive. Many VAT rules are subject to exceptions. If you have any specific queries with regards to VAT please contact vat@reading.ac.uk in the first instance.

The University has a number of subsidiaries, branches and connected companies each of which is separately VAT registered. VAT accounting for these companies is not the same as for the University. Please contact vat@reading.ac.uk if you need any further information.

Henley Business School Limited GB 996 8987 06

Henley Business School GmbH DE 285 6706 89

Reading Real Estate Foundation GB 861 4155 33

University of Reading Finnish Branch FI 23062300

Thames Valley Science Park Limited GB 209 5970 84

Customs Duty

Customs Duty

Customs Duty Guide

 

Employment Status Questionnaire  Questionnaire Employment Status Questionnaire  LINK

VAT

A to Z guidance

A to Z guide to VAT at the University

PDF

VAT

Advertising (Zero rating)

The University as a charity does not normally need to pay VAT on its advertising - for further information please see guidance note.

LINK

VAT

Books

Guidance note on VAT and the zero rating of books etc

PDF

VAT

Charity Advertising Exemption Form

Form necessary to request VAT exemption

WORD

VAT

Closely related supplies

Guidance note on supplies as some are considered to be very closely related to education and so are also exempt from VAT.

LINK

VAT

Conferences

Guidance note on conferences and VAT.

LINK

VAT

Contract terms and wording of invoices

Guidance note on the contract terms and wording of invoices.

LINK

VAT

Courier invoices

Guidance note on VAT on courier invoices.

LINK

VAT

Education exemption

Guidance note on education exemption.

LINK

VAT

Eligible bodies

Guidance note on Eligible bodies.

LINK

VAT

Errors on invoices

Guidance note on VAT errors on invoices.

LINK

VAT

European Union members

Details of members of the European Union.

LINK

VAT

External funding for stipends and course fees

When the University issues an invoice to an external company for their contribution to Student Stipends and Course fees, there are several things to be considered from a VAT perspective. For further information please see guidance note.

LINK

VAT

Fraction (The VAT Fraction)

Guidance note for when you receive a less detailed tax invoice and need to separate the VAT amount for coding.

LINK

VAT

Guide to VAT

GUIDE detailing how the University, as an educational charity, is entitled to certain exemptions and relief in respect of VAT.

PDF

VAT

Medical Supplies

Guidance noteon the supply of medical supplies.

LINK

VAT

Museums

Guidance note on the museums and galleries VAT refund scheme.

PDF

VAT

Overseas Purchases

Guidance note on overseas purchases and the reverse charges

LINK

VAT

Overseas Sales

Guidance note goods purchased/exported overseas.

LINK

VAT

Penalties

Guidance note on the range of penalties HMRC can apply.

LINK

VAT

Proforma Invoices

Guidance note detailing VAT on proforma invoices.

LINK

VAT

Projects

Guidance note on VAT and project numbers.

LINK

VAT

Prompt payment discounts

Guidance note on prompt payment discounts.

LINK

VAT

Purchase tax codes

Guidance note on purchase tax codes.

LINK

VAT

Recharges

Guidance note on recharging expenses to customers.

LINK

VAT

Registration numbers

Guidance note on VAT registration

PDF

VAT

Research

Guidance note on research - commercial and non commercial including transitional arrangements.

PDF

VAT

Retention of documents

Guidance note on the retention of documents.

LINK

VAT

Reverse charges

Guidance note on goods purchased/exported overseas.

LINK

VAT

Sales Invoices and Receipts

Guidance note on VAT when raising an invoice or banking cash.

LINK

VAT

Sales tax codes

Guidance note on sales tax codes.

LINK

VAT

Sponsorships, Grants and Donations

Guidance note on VAT and sponsorships, grants and donations.

LINK

VAT

Supplies to other Universities

Guidance note on supplying items to other Universities.

LINK

VAT

Tax point

Guidance note on when the tax point is.

LINK

VAT

VAT

Chapter setting out the University's arrangements in the area of Value Added Tax (VAT).

PDF

VAT

VAT Terminology

Guidance note on VAT terminology.

LINK

VAT Team

VAT@Reading

As an educational charity the University is an 'Eligible Body' and is entitled to certain exemptions in respect of VAT, but this does not mean it can ignore VAT. The VAT team handle all VAT queries.

 

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Contact us

VAT @ Reading

Email:


Karen Hullis
Financial Tax Manager

Email: 

Telephone:

  •  +44(0)118 378 5441


Nigel Gower
Tax Accountant

Email: 

Telephone:

  • +44(0)118 378 6811


Gill Glennon
Tax Officer

Email: 

Telephone:

  • 44(0)118 378 4476

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