Visiting scholars / academics

Bench fees

Bench fees are sometimes charged to an external party (not a St-Andrews University student) for using the University facilities.  Their tax treatment depends on who is being charged and what they are being charged for.

Who is being charged?

If the person/ entity being charged is either the student or another University and the use of the facilities are in respect of education that they are receiving then the supply is considered to be closely linked to education and is exempt.

Assuming the entity being charged is not a student (or their host University) receiving education then we have to consider:-

What are they being charged?

If the fee is just a flat fee regardless of what resources the visiting scholar/ academic uses then this is the supply of a service and is a taxable supply.  If the entity being invoiced is in the UK this will be taxed at 20% and if the entity is outside the UK then this will be outside the scope of VAT.

If the fee is for consumables used directly by the visiting scholar/ academic then this is a taxable supply regardless of where the entity is based.  Tax will be charged at 20%.