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Charging VAT to a University

Charging VAT to a University

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Goodmorning, 

I have a VAT registered client who creates and hosts websites.  They have just taken on building a website for a UK university.  This particular University is saying that they should not be being charged VAT, but yet they do not hold an exemption certificate.   

Would this be correct? If so can anyone point me in the direction of what I should be reading or asking for to confirm this?

Thanks in advance.

 

Replies (8)

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By WhichTyler
06th Sep 2019 10:53

See this especially par 11, looks like the university will have to pay the VAT

https://www.gov.uk/guidance/vat-when-you-supply-services-or-goods-to-cha...

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Replying to WhichTyler:
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By rachypachy167
06th Sep 2019 11:09

Thank you, I have since spotted this guidance to. I just need to get my facts right because you can guarantee the University will argue it. Thank you :-)

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Replying to rachypachy167:
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By Accountant A
06th Sep 2019 11:57

rachypachy167 wrote:

Thank you, I have since spotted this guidance to. I just need to get my facts right because you can guarantee the University will argue it. Thank you :-)

Ask them for their technical justification!!

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By Homeworker
11th Sep 2019 10:08

Had the same problem some years ago with a charity refusing to pay VAT on advertising services provided by a small film company. Charities seem to think they are exempt from all VAT.

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Replying to Homeworker:
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By The Dullard
11th Sep 2019 11:12

Er, advertising services supplied to a charity should be zero-rated!

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Replying to The Dullard:
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By WhichTyler
11th Sep 2019 12:05

the Dullard is Correct, see here

https://www.gov.uk/guidance/vat-when-you-supply-services-or-goods-to-cha...

(that said some charities, like the OP's university client, do get it wrong)

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By JDBENJAMIN
11th Sep 2019 10:51

Building a website, eh? Well, it's a 'new-build', so it's zero rated, innit!

I suspect something daft like that was going through the mind of the university minion.

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Replying to JDBENJAMIN:
7om
By Tom 7000
11th Sep 2019 11:24

I like that, very quick.

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