Items which may not be VAT zero-rated

VAT zero rating is only allowable when equipment is being purchased with University funds and will be included in the inventory. Therefore personal staff or student purchases are not eligible for VAT zero rating even if they will be used in relation to research work.

The use of University orders for private staff purposes is prohibited.
(Extract from Financial Procedures: 7.8)

The following items may not be VAT zero-rated:

Standard camera equipment and films are not VAT zero-rated, though a specially designed camera, for use with a microscope for instance,would be eligible. Photographic film specialised either by type or size may also be VAT zero-rated. Note film cut specially to size for EM work has already been cleared as VAT zero-rated.

Microwave, kettle and other cooking appliances even if they can be used to sterilise are not eligible for zero rating

Fuel, ink, oil, paper and sterilising fluids.

Please note that this information is intended for use by University departments. Whilst every effort is made to ensure that the information is correct, the University does not accept liability for actions taken by external persons/bodies which is based upon this advice. External organisations are advised to seek advice from their local HMRC Office.