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Research Grant expenditure will always be mapped across to a source of funds code MA**. The MA indicates research, the next letter indicating the sponsor type, and the last letter indicates the VAT Status.

The sponsor type “letter” is used for reporting purposes.

Sponsor Category

Mapping Letter

British Academy

S

British Council

T

 European Commission

C

EU Government

Y

EU Industry

V

EU Other

W

Health Depts/Authorities

Q

Other HM Government Depts

K

Non-EU Charity

O

Non-EU Govt/Educational

N

Non-EU Industry

M

Research Council – AHRC

X

Research Council – BBSRC

J

Research Council – EPSRC

E

Research Council – ESRC

F

Research Council – MRC

I

Research Council – NERC

H

Research Council – STFC

Z

Royal Society

L

UK Charity (Medical)

A

UK Charity (Other)

B

UK Industry

D

UK Other

R

The VAT Status will either be an A, B or C as explained in section 3.10 On purchases, VAT type A means that any VAT is coded to the University VAT account to be reclaimed from HMRC, VAT type B means that any VAT is coded to the grant (paid by the sponsor) and VAT type C means that the VAT is charged to the department (see section 3.10 for more details).

VAT Type

Mapping letter

Standard 20%

A

Zero Rate

A

Exempt

B

Outside scope

B

EC FP7    

C

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