Bench fees

Bench fees are fees received by the University of Oxford in relation to visiting academics from other institutions using our facilities.

Academics undertaking their own research

If an academic from another institution is simply paying for the use of Oxford University facilities in order to undertake their own research activities then this is simply a supply of facilities.

This is subject to the standard rate of VAT, no matter where the academic is based (UK or non-UK).

Academics learning new techniques

If the visiting academic is here to learn new research techniques then we are making a supply of education.

This is exempt from VAT.

 

Contact Us


 : Finance Division
       University of Oxford
       23-38 Hythe Bridge Street
       Oxford OX1 2JD

  : vatenquiries@admin.ox.ac.uk

  : 01865 (6) 16215

Reference


Tax Glossary

 
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