VAT ‘eligible body’ status

Provided they are resident in the UK, the following organisations are classed as an ‘eligible body’ for VAT purposes:

  • a school, university, sixth form college, tertiary college or further education college, or other centrally funded higher or further education institution (defined as such under the Educations Acts) or the governing body of one of these institutions
  • a local authority
  • a government department or executive agency
  • a non-profit making body that carries out duties of an essentially public nature similar to those carried out by a local authority or government department
  • a health authority
  • an organisation that:
    • is precluded from distributing and does not distribute any profit it makes, and
    • applies any profit make from supplies of education, research or vocational training to the continuance or improvement of such suppliers
  • a commercial provider of tuition in English as a Foreign Language (EFL) in which case special rules apply and you should contact the Tax section for specific advice

The University of Sheffield is an eligible body. Status as an ‘eligible body’ is relevant in determining whether VAT is chargeable on the following supplies, when made by the University:

Where we commission research, or purchase supplies of conference facilities for educational purposes we should not be charged VAT when the supplier is also an eligible body.

 

Need help or more information?

Who to contact
If you need advice or guidance on VAT then contact the Tax section