Catering (see definition at Food [1]) and accommodation is exempt if it is
The exemption would not apply where the accommodation is provided by a body that is not a College, even if it is for use by students, or where the use is not by students. The following examples will give you some idea of when educational items can be exempted and when VAT will be charged for them.
a. If the conference is at a College then:
i. The rooms and the food would be exempt from VAT as they are for the direct use of the students
ii. The wine would be VATable as alcohol is always standard rate.
iii. The videoing would also be charged at the standard rate of VAT, as it is not for the direct use of the delegates.
b. If the above conference was not booked with a College but through a College subsidiary company or a private company then the whole charge would be standard rated.
Colleges sometimes ask for a certificate to be signed to confirm the University's 'eligible body' status and that the purchases are for the students in association with a conference, before agreeing to exempt the supply.