Communication from EDF
When we receive a VAT declaration for a customer claiming ‘charitable non-business’ we always require detail on the funding. For universities this could be government or local council funding.
If a university or college hires out their facilities to a third party for a fee, this is regarded as ‘business income’. Income from evening courses, clubs or similar is classed as ‘business use’ and doesn’t qualify for relief.
Where there’s a mix of charitable business and non-business income, you need to estimate the split between qualifying and non-qualifying use, based on income and rounded to the nearest whole percentage.
Click Here for HMRC guidance on education and vocational training.
VAT declaration form completion
Before sending a VAT declaration form please check you’ve filled in the following:
• Name and address
• Basis of claim – domestic or charitable non-business
• Signing of the form
List of relevant sites
Please check the following has been completed:
• Reason for claim
• Fuel type (electricity)
• MPAN, EDF Energy account number, address
• Percentage for each individual premis
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