VAT FAQ

 

We are frequently asked questions about the VAT that is added to the Summer School registration fee. What follows is a summary of the most salient points that affect delegates to the Summer School. To the best of our understanding, this is the current situation, but there may be errors or changes may be made without our knowing about them. HM Revenue and Customs has a website with a lot of information about VAT, and you can always contact them for precise information.

  1. All delegates must be charged VAT. The only exception is that a very few EU institutions have a special dispensation from paying VAT under EU treaty.
  2. Academic institutions need to pay VAT.
  3. EU businesses who are VAT registered in their own country may apply to have VAT refunded from that country using the VAT invoice we provide. More information is available on the HMRC website for EU businesses.
  4. Businesses from outside the EU can get a refund of VAT by following the rules listed on the HMRC website for non-EU businesses and filling out the appropriate forms.
  5. Individuals from outside the EU can't get a VAT refund.