Standard rate sales
Anything that doesn't fall into the categories of being outside the scope, exempt, zero-rate or reduced-rate 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 paid 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 Tax Team..