Research Grant expenditure will always be mapped across to a source of funds code MA**. The MA indicates research, the next letter indicating the sponsor type, and the last letter indicates the VAT Status.
The sponsor type “letter” is used for reporting purposes.
|
Sponsor Category |
Mapping Letter |
|
British Academy |
S |
|
British Council |
T |
|
European Commission |
C |
|
EU Government |
Y |
|
EU Industry |
V |
|
EU Other |
W |
|
Health Depts/Authorities |
Q |
|
Other HM Government Depts |
K |
|
Non-EU Charity |
O |
|
Non-EU Govt/Educational |
N |
|
Non-EU Industry |
M |
|
Research Council – AHRC |
X |
|
Research Council – BBSRC |
J |
|
Research Council – EPSRC |
E |
|
Research Council – ESRC |
F |
|
Research Council – MRC |
I |
|
Research Council – NERC |
H |
|
Research Council – STFC |
Z |
|
Royal Society |
L |
|
UK Charity (Medical) |
A |
|
UK Charity (Other) |
B |
|
UK Industry |
D |
|
UK Other |
R |
The VAT Status will either be an A, B or C as explained in section 3.10 On purchases, VAT type A means that any VAT is coded to the University VAT account to be reclaimed from HMRC, VAT type B means that any VAT is coded to the grant (paid by the sponsor) and VAT type C means that the VAT is charged to the department (see section 3.10 for more details).
|
VAT Type |
Mapping letter |
|
Standard 20% |
A |
|
Zero Rate |
A |
|
Exempt |
B |
|
Outside scope |
B |
|
EC FP7 |
C |