As there is no legal requirement for the purchaser to provide a VAT zero-rating certificate (see download of HMRC letter below), King’s College London’s policy from 21 January 2009 is not to provide one.

Instead this declaration will be made on all VAT zero-rated Purchase Orders:

The University, as a charitable research institution, claims zero-rating on the items identified on this order as exempt under item 5 or 10 of Group 15, Schedule 8 of the VAT Act 1994 namely, relevant goods as defined by item 3, or parts and accessories thereof, for use in medical or veterinary research, training, diagnosis or treatment and/or Substances directly used for synthesis or testing in the course of medical or veterinary research.

The VAT status letter below was sent to our key suppliers in December 2008. All new suppliers should be familiar with its contents.