Education bodies lose VAT exemption

As per Value Added Tax (Education) Order, SI 2013/1897, supplying research to an eligible body, by an eligible body, is no longer exempt from VAT from 1 August 2013. This includes supplies made under a contract made before 1 August 2013. VAT Information Sheet 11/2013: Supplies of research between eligible bodies provides additional guidance on when the provision of research between eligible bodies may still be treated as exempt from VAT following this withdrawal of the exemption. It also details the transitional arrangements, and should be read in conjunction with  Revenue & Customs Briefs 10/2013 and 21/20 13.