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HMRC internal manual

VAT Place of Supply of Services

Where performed services: scientific services

From 1 January 2011 scientific services fall under the general rule B2B and are taxable where carried out B2C. Prior to 1 January 2010 both B2B and B2C were taxable where performed.

Scientific services within this section are those which involve the extraction of data itself. Where a scientific service is supplied as part of a service of research or a professional advice then this will normally be viewed as a consultancy services and fall under the general rule or Schedule 4A para 16 (for B2C supplies to customers outside the EU).

The services of technicians carrying out tests or experiments in order to obtain data are included within this section. Experiments or tests carried out outside the UK where the results are compiled in the UK will not make the supply classed as having been performed in the UK.

Scientific services which involve oil/gas/mineral exploration or exploitation relate to land and fall within Schedule 4A para 1. This means that they are taxable where the land is situated (VATPOSS07000).