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    • VAT Relief for Universities
    • 09 May 2018
    • 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.

      Business Income

      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

      Source: EDF