VAT FAQs

The following provides information in response to frequently asked questions on VAT but is not designed to cover all eventualities. If you do not find an answer to your query please contact either Adam Greer (x 2781) or Judith Billcliffe (x 2768) in the Finance Office or via email: vat.enquiries@strath.ac.uk

VAT FAQ

How many rates of VAT are there?

Which supplies are standard-rated?

Which supplies are reduced-rated?

Which supplies are zero-rated?

Which supplies are exempt from VAT?

Which supplies are ‘outside the scope of VAT’?

What are the differences between zero rate and exempt supplies?

How does VAT affect charities?

In what media can charities advertise VAT free?

What supplies of donated medical and scientific equipment can be zero-rated?

What is ‘education’?

What goods and services are ‘closely related’ to supplies of education?

What goods and services aren’t ‘closely related’ to supplies of education?

What is the meaning of an 'eligible body'?

What is research?

Do I need to pay VAT on EC invoices?

Which countries are ‘EC Member States’?

Why am I charged VAT on electronically supplied services?

Do I need to pay VAT on printed matter?

How do I apply for Import Duty Relief Certificate?

Where can I find certificates in order to claim relief from VAT?