Good afternoon

UKRI have specified in their guidance for the UKRI Future Leaders Fellowships that ‘equipment purchased by universities and colleges on UKRI grants is normally eligible for VAT relief, and VAT should therefore be excluded from proposals’. I just wanted to check if this was something other Research Organisations were aware of and if this is something that is already implemented on Research Council applications? If so, how would this work in practice? For example, does the RO purchase the equipment with VAT on top and then reclaims this from HMRC or do we have some kind of VAT exempt form so that it is removed from the suppliers invoice prior to payment and therefore excluded from the payment.

Please see page 11 for further information: https://www.ukri.org/files/funding/flf-completing-the-application-form

Kind regards

Sarah Robinson