Typical Purchases in the UK

Some products are always charged without VAT, namely:

• Books and e-books 
• Human blood and organs
• Insurance
• Non-VAT registered suppliers
• Stamps/franking machine charges
• Travel tickets

In addition, some purchases are usually charged without VAT to the University, these are:

• Food
• Hire of rooms

The University is also able to purchase certain items (that would normally have VAT charged on them) without VAT due to its charitable status. These include:

• Advertising
• Catering and accommodation
• Goods for the Disabled
• Medically exempt purchases

For more details on any of these purchases, and the processing of invoices relating to business entertainment or expenses, please refer to relevant pages in this section.

The code for entering most purchases charged without VAT is 'No UK VAT'. This is irrespective of whether the supply is zero-rated, exempt or outside the scope of VAT.

However, this does not cover medically exempt purchases which should always be entered on CUFS using the tax code ME0% (please see Medically Exempt Purchases).

For purchases from outside the UK, you may have to apply a self-charge VAT. The accounting mechanism and tax codes to use are covered in sections Purchasing Goods from the EC, Purchasing Goods from Outside the EC and Purchasing Services from Outside the UK.