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All types of advertising by UCL including recruitment advertising in all types of media are eligible for VAT Zero Rating. The relief also covers the design and production of advertisements that qualify for zero rating.
To be eligible for zero rating the advert must be placed in space belonging to a third party, therefore the VAT relief does not cover the costs of advertising in UCL's own media. The advert must be aimed at the general public, thus marketing and advertising addressed to selected individuals is excluded, e.g. direct mail.
VAT zero rating certificate
The supplier may provide a form to be signed certifying eligibility for zero rating. If not please use the certificate below:
