Fuel and power
Supplies of gas or electricity are subject to VAT at standard rate, unless they are for a 鈥渜ualifying use鈥 - in which case a reduced rate of VAT at 5% applies.
The University’s residential accommodation for students is certified as being a qualifying use and is therefore eligible for the reduced rate of VAT at 5%.
The reduced rate also applies to charitable non-business use, such as grant funded non-business research.