Published on Finance Division (https://www.finance.admin.cam.ac.uk)

Home > Policy & Procedures > Financial Procedures > Chapter 9 - VAT and Other Taxes > Typical Purchases in the UK > Advertising

Advertising

As a charity the University can claim VAT relief on certain advertising costs. This includes advertising on any medium which communicates with the public such as television, cinema, billboards, the sides of vehicles, newspapers and printed publications. The important factor is whether the advertisement is placed on someone else's time or space. If it is not there will be no scope for zero-rating. Relief is claimed by giving the supplier the certificate at Appendix D [1].


Source URL:https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk-0

Links
[1] https://www.finance.admin.cam.ac.uk/files/media_root/policies_and_procedures/appendixd_3.pdf