VAT and other taxes - Links to tax guides

The University's VAT number is GB 200 0126 59

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

Tax topic	Page or document title	Link and description
Customs Duty	Customs Duty	Customs Duty Guide
Employment Status Questionnaire	Employment Status Questionnaire	Employment Status Questionnaire
Employment Tax - Benefits and Expenses	Benefits and Expenses	Benefits and Expenses summary guide
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, including e-publications	Guidance note on the zero rating of books etc., including e-publications
VAT	Charity Advertising Exemption Form	Form required for VAT exemption of advertising by a charity
VAT	Closely related supplies	Guidance note on supplies closely related to supplies of education
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 the education exemption.
VAT	Eligible bodies	Guidance note on Eligible bodies for the education exemption.
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 reliefs in respect of VAT.
VAT	Medical Supplies	Guidance note on medical supplies.
VAT	Museums	Guidance note on the museums and galleries VAT refund scheme.
VAT	Overseas Purchases	Guidance note on purchases of goods and services from overseas suppliers
VAT	Overseas Sales	Guidance note on sales of goods and services to overseas customers.
VAT	Penalties	Guidance note on the range of penalties HMRC can apply.
VAT	Proforma Invoices	Guidance note 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	Purchase and sales tax codes flash card	Document summarising purchase and sales 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
VAT	Retention of documents	Guidance note on the retention of documents.
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 goods and services to other Universities.
VAT	Tax point	Guidance note on tax points.
VAT	Temporary reduced rate	Guidance note on temporary reduced rate of VAT for accommodation and catering
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.

Contact us

VAT @ Reading

Email:

vat@reading.ac.uk