Who must pay VAT?
All organisations (business-to-business customers) in the UK, and in the European Community (EC) that do not have a VAT number, must pay VAT. Students (business-to-consumer customers) in the EC must pay VAT whether their organisation has a VAT number or not.
Customers outside the EC are exempt from VAT.
If you should not pay VAT, but it appears when ordering, please contact us before submitting your order. No amendments or cancellations can be made after an order is received.
What items are subject to VAT?
For customers who must pay VAT, it is charged on purchases of multimedia and video items, and the annual organisational membership fee.
For business-to-business customers, VAT is charged at the standard rate of 20%. For business-to-consumer customers, VAT is charged at the local country rate.
Copies of case studies, journal article reprints and teaching notes; handling and shipping; and the annual Undergraduate Case Teaching Licence and Educational Case Teaching Licence fees are exempt from VAT.
