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Standard Rate Sales

Anything that doesn't fall into the categories of being outside the scope, zero-rate, reduced-rate or exempt is standard rated.

It is not possible to produce a list of all standard rated items as it is any goods or services which are not explicitly chargeable at another rate of tax. Below is a list of some of the more common standard rated goods or services that the University might be involved in.

Catering Is standard-rated except when provided direct to students, or for the attendees of a course, conference or seminar when they can be exempted (see Supplies closely related to education)
Alcohol and certain foods Alcohol is always standard-rated, as is ice cream, confectionery, non-alcoholic drinks and crisps.
Private purchases Private purchases are standard-rated unless the goods/services being brought have their own VAT relief, e.g. in the case of a staff member buying a book the VAT would be zero-rated as books are zero-rated. Goods cannot be sold 'medically exempt' to members of staff.
Stationery Sales of stationery items are standard rated unless sold to students when they can be exempted as they are seen as closely related to the supply of education.
Photocopying Sales of photocopying items are standard rated unless sold to students or for use on a course when they can be exempted as they are seen as closely related to the supply of education.
Advertising Advertising is standard rated unless sold to another charitable organisation when it can be zero-rated.
Telephone charges  
Photographs  
Posters  
Videos  
Royalties (UK)  
Consultancy  
Second-hand equipment  
Supplies of staff  
Charges for using facilities (not room hire)  

If you are in any doubt as to which rate of tax should be used for your transaction then contact the University VAT department.