UK Biobank's VAT position and the impact on researchers

Overview

UK Biobank provides applicants with cost estimates and invoices for access-related charges. For applicants based in the United Kingdom, these charges are subject to Value Added Tax (VAT) at the prevailing rate of 20%.

We recognise that, depending on the nature of your institution and its activities, VAT may not always be recoverable. This can increase the overall cost of accessing UK Biobank resources and may have budgetary implications for research projects.

This article provides an overview of UK Biobank's VAT position and explains why VAT is applied to access charges for UK-based applicants.

Further information

For a detailed explanation of UK Biobank's VAT treatment and the factors that determine how VAT is applied, please refer to the full briefing note below:

📄 UK Biobank VAT Note (PDF)

Need help?

If you have questions about an invoice, access charges, or how VAT may apply to your institution, please request support from the UK Biobank Researcher Enablement Team.

• uk-biobank-vatnote.pdf600 KB