UK Biobank's VAT position and the impact on researchers

UK Biobank provides Applicants with cost estimates and subsequent invoices for access charges,
and for UK-based Applicants, these sums attract VAT at the prevailing rate of 20%. UK Biobank is
very conscious that this VAT may not be recoverable by the Applicant Institution. The purpose of
this briefing note is to explain the background to this.

Full note available here.

• uk-biobank-vatnote.pdf600 KB