Consultation outcome

Consultation on the withdrawal of the VAT exemption for research

• From: HM Revenue & Customs
• Published: 20 December 2012
• Last updated: 1 August 2013 — See all updates

This consultation has concluded

Read the full outcome

VAT: Withdrawal of the exemption for business supplies of research between eligible bodies: Summary of Responses

MS Word Document, 106 KB

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

HMRC has published a Summary of Responses to this consultation.

---

Original consultation

Summary

HMRC wishes to assess the impact that the withdrawal of the VAT exemption for research will have and to see whether there are any possible options to mitigate the impact of the withdrawal.

This consultation ran from
20 December 2012 to 11:45pm on 14 March 2013

Consultation description

The VAT exemption for research is being withdrawn as the UK has been notified by the EU Commission that it does not comply with EU legislation. The UK has accepted that this is the case and plans to withdraw the exemption from 1 August 2013.

Documents

Consultation on the withdrawal of the VAT exemption for research

PDF, 71.6 KB, 15 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 20 December 2012
Last updated 1 August 2013 + show all updates

1. 1 August 2013

   Added summary of responses.

2. 20 December 2012

   First published.