Library
The following page explains the implications of VAT on library services.
Library Services
The Â鶹´«Ã½ does not charge students for the use of library services.
Lending
The supply of lending books by a Â鶹´«Ã½ 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.