Who must pay VAT?

All customers in the UK, and customers in the EC that do not have a VAT number, must pay VAT. Students in the EC, ordering from a StudentPay CoursePack, 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?

Items such as videos, CD-ROMS and electronic copies of case studies and journal article reprints are subject to VAT at the standard rate of 20%* (increased from 17.5% on 4 January 2011).

VAT is also chargeable on the annual membership fee.

Printed matter, including books, case studies, teaching notes and journal article reprints, distributed by The Case Centre is exempt from VAT.

From 1 May 2020 the UK government scrapped VAT on e-publications. From this date onwards no VAT will be charged to customers in the UK on electronic copies of cases, articles and book chapters purchased from The Case Centre, or on the Undergraduate Case Teaching Licence fee. This was extended to customers in the EC with no VAT number on 9 December 2020.

When is VAT charged on handling and shipping costs?

Examples:

• A video shipped on its own: VAT is charged on the cost of the video and on the handling and shipping
• A video shipped with printed matter: VAT is charged on the cost of the video, no VAT is charged on the printed matter or handling and shipping
• Printed matter shipped on its own: no VAT is charged