1. Introduction to VAT in the Higher Education Sector
VAT reliefs available to Comms
Andrea Marshall
Ext 2634
(April 2018 version)

2. Group Corporate Structure
University of Worcester
(exempt charity)
UTR no:
VAT Group Registration Number :
UW Developments Ltd
(Company House Reg. No ) VAT Reg Number:
UTR no:
UW Enterprise Ltd
(Company House Reg. No )
UTR no:
Any intra VAT group supplies would be disregarded for VAT purposes. Some of the reliefs we are going to discuss today only apply to the Uni because it is a charity
UW Worcester Wolves Ltd (Company House Reg. No )
UTR no:

3. The UoW Group VAT Group Registration Number : 100 1034 12
Gets
c. 1.5%
of VAT back
University of Worcester
(exempt charity)
VAT Group Registration Number :
Are costs being incurred in the correct entity?
UW Developments Ltd
(Company House Reg. No ) VAT Reg Number:
UW Enterprise Ltd
(Company House Reg. No )
Gets
100%
of VAT back
UW Worcester Wolves Ltd (Company House Reg. No )
Gets
c. 1/3
of VAT back

4. Zero rated Expenditure
Available to ALL entities – no Certificate required
Books, newspapers etc. in printed format (NOT e-books) (0%) (more info at
Some food items – not in the course of catering (0%)
Public transport costs – bus/train/plane/boat (NOT taxis) (0%)
BEWARE
Direct Mailing where stock is printed and mailed out – makes whole supply standard rated. Discuss before entering into a contract.
January 2018 version

5. Printed items – VAT liability
Acceptance cards
Standard-rated
Company accounts and reports (complete in booklet form)
Zero-rated
Newspapers
Accounts (complete in booklet form)
Compliment slips
Note books, pads and paper
Address books
Copy books
Orders of Service
Advertising leaflets
Correspondence cards
Pamphlets
Agendas (complete in booklet form)
Diaries (completed)
Paper, unprinted
Albums
Diaries (unused)
Periodicals
Announcement cards
Dictionaries
Postcards (whether completed or not)
Annuals
Directories (completed)
Poster magazines
Appointment cards
Envelopes
Posters
Articles of association (complete in booklet form)
Exercise books
Prayer books
Badges
Folders
Printed pictures
Bags, paper
Form letters
Prospectuses
Programmes
Ballot papers
Forms
Questionnaires
Binders
Greetings cards
Scrap books (blank)
Book covers
Invitation cards
Scrap books (completed)
Book marks
Journals
Scrolls (hand-written)
Book tokens
Labels
Sports programmes
Booklets
Leaflets
Stationery
Books
Letter headings
Stationery books
Brochures
Letters (handwritten)
Stickers
Bulletins
Magazines
Tags
Business cards
Mail order catalogues
Text books
Calendars
Manuals
Theses
Catalogues
Manuscript paper
Tickets
Certificates
Manuscripts
Timetables (in book or leaflet form)
Circulars
Maps
Waste paper
Cloakroom tickets
Memo pads
Colour cards
Menu cards
January 2018 version

6. Printed items – Zero rated items
Advertising leaflets
Mail order catalogues
Agendas (complete in booklet form)
Manuals
Annuals
Maps
Articles of association (complete in booklet form)
Newspapers
Booklets
Orders of Service
Books
Pamphlets
Brochures
Periodicals
Bulletins
Poster magazines
Catalogues
Prayer books
Circulars
Programmes
Company accounts and reports
Prospectuses
Diaries (completed)
Scrap books (completed)
Dictionaries
Sports programmes
Directories (completed)
Text books
Journals
Theses
Leaflets
Timetables (in book or leaflet form)
Magazines
January 2018 version

7. Printed items – Standard rated items
Acceptance cards
Forms
Address books
Greetings cards
Albums
Invitation cards
Announcement cards
Labels
Appointment cards
Letter headings
Badges
Letters (handwritten)
Bags, paper
Manuscript paper
Ballot papers
Manuscripts
Binders
Memo pads
Book covers
Menu cards
Book marks
Note books, pads and paper
Book tokens
Paper, unprinted
Business cards
Postcards (whether completed or not)
Calendars
Posters
Certificates
Printed pictures
Cloakroom tickets
Questionnaires
Colour cards
Scrap books (blank)
Compliment slips
Scrolls (hand-written)
Copy books
Stationery
Correspondence cards
Stationery books
Diaries (unused)
Stickers
Envelopes
Tags
Exercise books
Tickets
Folders
Waste paper
Form letters
January 2018 version

8. Advertising Zero rated
ONLY available to University BECAUSE it is a charity. Certificate required
Advertising on someone else's “time or space” (0%)
Includes sponsorship
January 2018 version

9. Advertising – VAT liability
Type of Advertisement or Service
VAT Treatment
Action
An advert on someone else’s space e.g. their website, a poster board off campus, tv, newspapers
Zero-rated
Request a zero-rating certificate from Andrea and give to the supplier with order
An advert created for us to use on our own website, or to be displayed throughout the campus, or included in our literature
Standard-rated
N/A
Staff recruitment on someone else’s space e.g. on jobs.ac.uk
Staff recruitment on our own website
Advertisements targeted at general groups e.g. readers of a particular magazine or living in a particular area
Advertisements targeted at selected people (selected by address or at random)
Direct mail and telesales
Pay-per-click sponsored adverts appearing on search engine websites
Service of search engine optimisation or listing the University in the results of a search engine
January 2018 version

10. Advertising – example Certificate
April 2018 version