Room hire is exempt from VAT unless the University has "opted to tax" the property in which case the room hire will be standard rated. Currently the only three buildings the University has opted to tax are:
- the Computer Laboratory
- the Music School
- the ADC Theatre
The hire of a room in one of these three buildings would therefore be standard rated.
Often a charge will be made to cover additional costs incurred by the University in making the room available such as the cost of overtime for staff. Such charges can be exempted, as they are simply part of the overall charge for room hire. If equipment is supplied as part of the overall charge this will also be included in the exemption.