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These are normally zero-rated (UFS code EZS) unless they are one of the services listed below.

Services to businesses with different rules
Passenger transport,
Services relating to land
Will be treated as taking place where the activity is located and, assuming in most cases the activity will take place in the UK, the normal UK VAT rules will apply - see Sales/Income in the UK.
Education Should be entered on UFS as EX- Exempt irrespective of the location of your customer.

Remember you must have the customers VAT number if you want to zero rate supplies of goods and services to the EC.


Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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