Library
The following page explains the implications of VAT on library services.
Library Services
The University does not charge students for the use of library services.
Lending
The supply of lending books by a University to students is zero-rated when a supply is made. This zero-rating also applies to charges made by the library for the use of their books on their own premises. Supplies made to non-students are charged at the standard rate.
The lending of other resources, such as CD-ROMs and laptops, is a standard rated supply.
Fines
Fines for lost or the late return of materials are outside the scope of VAT.