Tim
I consulted our Finance Officer - her response is below.
Robin
Robin Green
Deputy Librarian, University of Warwick
Coventry CV4 7AL UK
Email: [log in to unmask] <mailto:[log in to unmask]> ;
Tel: +44 (0)24 7652 4678
VAT exempt has a very particular narrow meaning, (education supplied by
an eligible body, research between two eligible bodies, fund raising
events by eligible bodies) which I cannot see how we could apply to
e-resource subs.
My understanding, checked and approved by the VAT team, is that online
resources from outside the UK all are coded as V3, whether or not they
are EU or Overseas(non-EU). This is the coding for international
services, standard rated, so we pay VAT.
The nearest we come to VAT-free is in our coding of goods from
overseas(non-EU) as VS(books, CD-ROMs, videos
lis-e-resources is a UKSG list - http://www.uksg.org/serials
UKSG groups also available on Facebook and LinkedIn
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