The University can import animals which have been bred or specially prepared for scientific research free of duty. In addition, VAT relief can be claimed if the animals are supplied free of charge.
Restrictions on the use and disposal of the animals
The animals must be used only for scientific research purposes and not lend, sell or transfer them under any circumstances without first contacting HM Revenue & Customs.
How to obtain relief
See HMRC Notice 365 (Importing animals for scientific research free of duty and VAT) for more details and how to apply