Visiting scholars / bench fees
Bench fees
Bench fees are sometimes charged to an external party (not a University of ºÚÁϳԹÏÍø student) for the use of University facilities by academics and postdoctoral visitors.
Who is being charged?
If the scholar themselves is being charged, the fee is taxable at the standard rate of 20%, regardless of whether they are inside or outside of the UK.
If the scholar’s home institution or another organisation is being charged on their behalf, this is taxable at the standard rate of 20% if based in the UK.
If the scholar’s home institution or another organisation is being charged on their behalf but that institution/organisation is overseas, this should be considered outside the scope of UK VAT (i.e. no VAT charged).
Accommodation charges for visiting scholars
If University accommodation is being supplied to a visiting scholar, this will always be taxable at the standard rate of 20%. All invoices will always be standard rated, regardless of whether the student or their home institution is being charged, and regardless of whether they are normally based in the UK or otherwise.