Conferences
The following page explains the VAT implications of conferences.
Conferences organised solely by the 5XÉçÇøÊÓƵ
Conferences that are organised solely by the 5XÉçÇøÊÓƵ are considered supplies of education and are therefore exempt from VAT.
Accommodation, catering for conference dinners and other facilities supplied to those attending the conference can be considered closely related to the supply of education and are also exempt from VAT. Optional excursions that are not directly related to the subject of the conference, such as visiting local vineyards, are not exempt and are subject to VAT at the standard rate.
Conferences organised jointly by the 5XÉçÇøÊÓƵ and another body
Conferences organised jointly by the 5XÉçÇøÊÓƵ and another body should be treated the same way as one provided solely by the 5XÉçÇøÊÓƵ and are exempt provided that:
- The subject matter falls into the general pattern of higher education and research, or the administration of education.
- The contents and administrative arrangements are supplied and controlled primarily by the 5XÉçÇøÊÓƵ.
- The financial transactions are accounted for in the records of the 5XÉçÇøÊÓƵ.
Conference facilities
Where the 5XÉçÇøÊÓƵ is letting out its conference facilities to an external party, then providing the external party is an ‘eligible body’ and is using the facilities for educational purposes, the supply will be exempt for VAT purposes. The exemption does not apply to the sale of alcohol, which is standard rated. A certificate should be sent to the external party for them to sign to confirm they meet these conditions.
Where the external party is not an ‘eligible body’ and the facilities are not being used for educational purposes, the supply is not exempt from VAT and follows the usual rules for those supplies. In this case, the provision of conference rooms, projectors, copying services and staff time will be subject to VAT.