Tuition fees and directly-related education supplies such as;
course materials,
catering to students
student accommodation
field trips
Academic Conferences
content and admin must be supplied by the University
includes accommodation & catering
excludes alcohol and laundry
excludes optional meals (for example the night before or a gala dinner)
a form should be completed to support any invoice where this exemption is being exercise
Land
Normally includes room hire (where there is no catering)
Chapel room hire for weddings (room hire only - must be distinct from other services such as chaplain / organist)
Room hire in the Gateway building is standard rated because the building has been "opted to tax"
Entrance fees to fund-raising events
Must be for the University and not on behalf of other charities
Must be fewer than 15 events in a rolling twelve month period.
If more than 15 events are held then allevents become standard rated so all ticketed fund-raising events must be managed through the Development Office
