Conferences – VAT Treatment
Key points to note:
- The supply of education by the University is exempt from VAT and this includes conference registration fees charged to delegates.
- There is no VAT chargeable on internal supplies of conference facilities within the University.
- VAT is normally charged to external organisations as appropriate, though other Universities can sometimes claim VAT exemption.
Organising Conferences and Short Courses
Registration fees charged to attend University educational events such as academic conferences and Continuing Professional Development (CPD) courses are exempt from VAT.
See the University Conference Policy for further guidance on how to set up and account for Conferences, short courses and workshops including VAT guidance.
Holding University of Manchester events on campus
Internal supplies within the Universities VAT group are not subject to VAT (e.g. accommodation and catering). If you are planning to charge costs on to a third party, please contact the VAT Team to discuss the VAT treatment of these supplies.
If you are planning to charge any of the costs to a third party, please seek advice from the VAT Team beforehand.
External educational events held on campus
If an external organisation wishes to hold an event at the University, VAT will normally be charged as appropriate (e.g. on catering and some room hire).
If the customer is an ‘eligible body’ (e.g. another University) they may be able to claim exemption on supplies of accommodation, catering etc. To do this, they should fill in the VAT Exemption for Accommodation, Catering and other Supplies Claimed by an External Eligible Body. If you are unsure whether exemption should be applied, check with the VAT Team’.