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Cost-Sharing Exemption explained
04 September 2013 Karel Thomas, Executive Director
HEFCE has published guidance on the benefits of shared services to universities and colleges following the introduction of the cost sharing groups (CSG) exemption from VAT. In July 2012, legislation was passed which allows HEIs to form CSGs that can provide services to members of the group free of VAT. CSGs may be able to provide services more cost-effectively than individual HE institutions, and the exemption from VAT now means that substantial savings can be made. BUFDG has been working with HEFCE and others to make sure that the exemption is explained clearly and we are pleased that HEFCE has published this on-line guidance. The publication is hyperlinked so that the reader can find the areas which are of interest in their specific circumstances, and tailor their reading of the guidance for their own purposes.
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