CONSULT.Outcome publishedConsultation · gov.uk

Consultation on the withdrawal of the VAT exemption for research

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.

Last fetched 03 May 2026 · gov.uk

Detail

The VAT exemption for research is being withdrawn as the UK has been notified by the EU Commission that it does not comply with EU legislation.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 researchapplication/pdf VAT: Withdrawal of the exemption for business supplies of research between eligible bodies: Summary of Responsesapplication/msword