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

Download the full outcome

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

MS Word Document, 106 KB

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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
to

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The VAT exemption for research is being withdrawn as the UK has been notified by the EU Commission that it does not comply with EU legislation.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

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

  1. Added summary of responses.

  2. First published.

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