Training - VAT Zero-rating

Consumable items are not eligible for zero rating. These include fuel, ink, oil, paper and sterilising fluids. Chemical reagents and medicines cannot be zero rated when purchased for training purposes.

Resuscitation Models are zero-rated for first-aid training.

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.