Value Added Tax (VAT)

Change to VAT liability for the supply of research (21 January 2013)

HMRC has recently announced that the UK’s VAT exemption for the supply of research from one ‘eligible body’ to another is not within the scope of EU legislation. As such this exemption will be removed with effect from 1 August 2013. Please refer to the Departmental Communication - Changes to VAT exemption for eligible bodies (294kb) for further details.