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 |