Education ― supplies of research

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of supplies of research.

See De Voil Indirect Tax Service V4.145 and V6.218 for more in-depth commentary, and HMRC internal guidance VATEDU35000.

This guidance note should be read in conjunction with the Supplies of education guidance note, which provides details of what constitutes an eligible body.

What is the VAT treatment of research?

HMRC regards research as including the following from a VAT perspective:

•
original investigative work undertaken in order to gain, expand or advance knowledge and understanding
•
developing a particular software program intended to assist with a particular research project before the main body of the research commences

VATA 1994, Sch 9, Pt II, Group 6

HMRC does not regard the following as research from a VAT perspective:

•
work undertaken that merely confirms existing understanding or knowledge
•
collecting and recording statistics if no analysis, collating or interpreting takes place
•
market research
•
writing computer programs where these are not directly associated with a specific research project
•
conducting opinion polls
•
undertaking

Continue reading

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Employment Tax

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

Corporation Tax

Computation of corporation tax

Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

14 Jul 2020 11:16 | Produced by Tolley Read more

UU��ֱ��