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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

VAT

A to Z guidance

A to Z guide to VAT at the University

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.

VAT

Books

Guidance note on VAT and the zero rating of books etc

VAT

Charity Advertising Exemption Form

Form necessary to request VAT exemption

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.

VAT

Conferences

Guidance note on conferences and VAT.

VAT

Contract terms and wording of invoices

Guidance note on the contract terms and wording of invoices.

VAT

Courier invoices

Guidance note on VAT on courier invoices.

VAT

Education exemption

Guidance note on education exemption.

VAT

Eligible bodies

Guidance note on Eligible bodies.

VAT

Errors on invoices

Guidance note on VAT errors on invoices.

VAT

European Union members

Details of members of the European Union.

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.

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.

VAT

Guide to VAT

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

VAT

Medical Supplies

Guidance noteon the supply of medical supplies.

VAT

Museums

Guidance note on the museums and galleries VAT refund scheme.

VAT

Overseas Purchases

Guidance note on overseas purchases and the reverse charges

VAT

Overseas Sales

Guidance note goods purchased/exported overseas.

VAT

Penalties

Guidance note on the range of penalties HMRC can apply.

VAT

Proforma Invoices

Guidance note detailing VAT on proforma invoices.

VAT

Projects

Guidance note on VAT and project numbers.

VAT

Prompt payment discounts

Guidance note on prompt payment discounts.

VAT

Purchase tax codes

Guidance note on purchase tax codes.

VAT

Recharges

Guidance note on recharging expenses to customers.

VAT

Registration numbers

Guidance note on VAT registration

VAT

Research

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

VAT

Retention of documents

Guidance note on the retention of documents.

VAT

Reverse charges

Guidance note on goods purchased/exported overseas.

VAT

Sales Invoices and Receipts

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

VAT

Sales tax codes

Guidance note on sales tax codes.

VAT

Sponsorships, Grants and Donations

Guidance note on VAT and sponsorships, grants and donations.

VAT

Supplies to other Universities

Guidance note on supplying items to other Universities.

VAT

Tax point

Guidance note on when the tax point is.

VAT

VAT

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

VAT

VAT Terminology

Guidance note on VAT terminology.

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VAT @ Reading

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