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wrap-reverse; } .MuiGrid-align-items-xs-center { align-items: center; } .MuiGrid-align-items-xs-flex-start { align-items: flex-start; } .MuiGrid-align-items-xs-flex-end { align-items: flex-end; } .MuiGrid-align-items-xs-baseline { align-items: baseline; } .MuiGrid-align-content-xs-center { align-content: center; } .MuiGrid-align-content-xs-flex-start { align-content: flex-start; } .MuiGrid-align-content-xs-flex-end { align-content: flex-end; } .MuiGrid-align-content-xs-space-between { align-content: space-between; } .MuiGrid-align-content-xs-space-around { align-content: space-around; } .MuiGrid-justify-content-xs-center { justify-content: center; } .MuiGrid-justify-content-xs-flex-end { justify-content: flex-end; } .MuiGrid-justify-content-xs-space-between { justify-content: space-between; } .MuiGrid-justify-content-xs-space-around { justify-content: space-around; } .MuiGrid-justify-content-xs-space-evenly { justify-content: space-evenly; } .MuiGrid-spacing-xs-0 { width: calc(100% + 0rem); margin: -0rem; } .MuiGrid-spacing-xs-0 > .MuiGrid-item { padding: 0rem; } .MuiGrid-spacing-xs-1 { width: calc(100% + 0.5rem); margin: -0.25rem; } .MuiGrid-spacing-xs-1 > .MuiGrid-item { padding: 0.25rem; } .MuiGrid-spacing-xs-2 { width: calc(100% + 1rem); margin: -0.5rem; } .MuiGrid-spacing-xs-2 > .MuiGrid-item { padding: 0.5rem; } .MuiGrid-spacing-xs-3 { width: calc(100% + 1.5rem); margin: -0.75rem; } .MuiGrid-spacing-xs-3 > .MuiGrid-item { padding: 0.75rem; } .MuiGrid-spacing-xs-4 { width: calc(100% + 2rem); margin: -1rem; } .MuiGrid-spacing-xs-4 > .MuiGrid-item { padding: 1rem; } .MuiGrid-spacing-xs-5 { width: calc(100% + 2.5rem); margin: -1.25rem; } .MuiGrid-spacing-xs-5 > .MuiGrid-item { padding: 1.25rem; } .MuiGrid-spacing-xs-6 { width: calc(100% + 3rem); margin: -1.5rem; } .MuiGrid-spacing-xs-6 > .MuiGrid-item { padding: 1.5rem; } .MuiGrid-spacing-xs-7 { width: calc(100% + 3.5rem); margin: -1.75rem; } .MuiGrid-spacing-xs-7 > .MuiGrid-item { padding: 1.75rem; } .MuiGrid-spacing-xs-8 { width: calc(100% + 4rem); margin: -2rem; } .MuiGrid-spacing-xs-8 > .MuiGrid-item { padding: 2rem; } .MuiGrid-spacing-xs-9 { width: calc(100% + 4.5rem); margin: -2.25rem; } .MuiGrid-spacing-xs-9 > .MuiGrid-item { padding: 2.25rem; } .MuiGrid-spacing-xs-10 { width: calc(100% + 5rem); margin: -2.5rem; } .MuiGrid-spacing-xs-10 > .MuiGrid-item { padding: 2.5rem; } .MuiGrid-grid-xs-auto { flex-grow: 0; max-width: none; flex-basis: auto; } .MuiGrid-grid-xs-true { flex-grow: 1; max-width: 100%; flex-basis: 0; } .MuiGrid-grid-xs-1 { flex-grow: 0; max-width: 8.333333%; flex-basis: 8.333333%; } .MuiGrid-grid-xs-2 { flex-grow: 0; max-width: 16.666667%; flex-basis: 16.666667%; } .MuiGrid-grid-xs-3 { flex-grow: 0; max-width: 25%; flex-basis: 25%; } .MuiGrid-grid-xs-4 { flex-grow: 0; max-width: 33.333333%; flex-basis: 33.333333%; } .MuiGrid-grid-xs-5 { flex-grow: 0; max-width: 41.666667%; flex-basis: 41.666667%; } .MuiGrid-grid-xs-6 { flex-grow: 0; max-width: 50%; flex-basis: 50%; } .MuiGrid-grid-xs-7 { flex-grow: 0; max-width: 58.333333%; flex-basis: 58.333333%; } .MuiGrid-grid-xs-8 { flex-grow: 0; max-width: 66.666667%; flex-basis: 66.666667%; } .MuiGrid-grid-xs-9 { flex-grow: 0; max-width: 75%; flex-basis: 75%; } .MuiGrid-grid-xs-10 { flex-grow: 0; max-width: 83.333333%; flex-basis: 83.333333%; } .MuiGrid-grid-xs-11 { flex-grow: 0; max-width: 91.666667%; flex-basis: 91.666667%; } .MuiGrid-grid-xs-12 { flex-grow: 0; max-width: 100%; flex-basis: 100%; } @media (min-width:600px) { .MuiGrid-grid-sm-auto { flex-grow: 0; max-width: none; flex-basis: auto; } .MuiGrid-grid-sm-true { flex-grow: 1; max-width: 100%; flex-basis: 0; } .MuiGrid-grid-sm-1 { flex-grow: 0; max-width: 8.333333%; flex-basis: 8.333333%; } .MuiGrid-grid-sm-2 { flex-grow: 0; max-width: 16.666667%; flex-basis: 16.666667%; } .MuiGrid-grid-sm-3 { flex-grow: 0; max-width: 25%; flex-basis: 25%; } .MuiGrid-grid-sm-4 { flex-grow: 0; max-width: 33.333333%; flex-basis: 33.333333%; } .MuiGrid-grid-sm-5 { flex-grow: 0; max-width: 41.666667%; flex-basis: 41.666667%; } .MuiGrid-grid-sm-6 { flex-grow: 0; max-width: 50%; flex-basis: 50%; } .MuiGrid-grid-sm-7 { flex-grow: 0; max-width: 58.333333%; flex-basis: 58.333333%; } .MuiGrid-grid-sm-8 { flex-grow: 0; max-width: 66.666667%; flex-basis: 66.666667%; } .MuiGrid-grid-sm-9 { flex-grow: 0; max-width: 75%; flex-basis: 75%; } .MuiGrid-grid-sm-10 { flex-grow: 0; max-width: 83.333333%; flex-basis: 83.333333%; } .MuiGrid-grid-sm-11 { flex-grow: 0; max-width: 91.666667%; flex-basis: 91.666667%; } .MuiGrid-grid-sm-12 { flex-grow: 0; max-width: 100%; flex-basis: 100%; } } @media (min-width:960px) { .MuiGrid-grid-md-auto { flex-grow: 0; max-width: none; flex-basis: auto; } .MuiGrid-grid-md-true { flex-grow: 1; max-width: 100%; flex-basis: 0; } .MuiGrid-grid-md-1 { flex-grow: 0; max-width: 8.333333%; flex-basis: 8.333333%; } .MuiGrid-grid-md-2 { flex-grow: 0; max-width: 16.666667%; flex-basis: 16.666667%; } .MuiGrid-grid-md-3 { flex-grow: 0; max-width: 25%; flex-basis: 25%; } .MuiGrid-grid-md-4 { flex-grow: 0; max-width: 33.333333%; flex-basis: 33.333333%; } .MuiGrid-grid-md-5 { flex-grow: 0; max-width: 41.666667%; flex-basis: 41.666667%; } .MuiGrid-grid-md-6 { flex-grow: 0; max-width: 50%; flex-basis: 50%; } .MuiGrid-grid-md-7 { flex-grow: 0; max-width: 58.333333%; flex-basis: 58.333333%; } .MuiGrid-grid-md-8 { flex-grow: 0; max-width: 66.666667%; flex-basis: 66.666667%; } .MuiGrid-grid-md-9 { flex-grow: 0; max-width: 75%; flex-basis: 75%; } .MuiGrid-grid-md-10 { flex-grow: 0; max-width: 83.333333%; flex-basis: 83.333333%; } .MuiGrid-grid-md-11 { flex-grow: 0; max-width: 91.666667%; flex-basis: 91.666667%; } .MuiGrid-grid-md-12 { flex-grow: 0; max-width: 100%; flex-basis: 100%; } } @media (min-width:1280px) { .MuiGrid-grid-lg-auto { flex-grow: 0; max-width: none; flex-basis: auto; } .MuiGrid-grid-lg-true { flex-grow: 1; max-width: 100%; flex-basis: 0; } .MuiGrid-grid-lg-1 { flex-grow: 0; max-width: 8.333333%; flex-basis: 8.333333%; } .MuiGrid-grid-lg-2 { flex-grow: 0; max-width: 16.666667%; flex-basis: 16.666667%; } .MuiGrid-grid-lg-3 { flex-grow: 0; max-width: 25%; flex-basis: 25%; } .MuiGrid-grid-lg-4 { flex-grow: 0; max-width: 33.333333%; flex-basis: 33.333333%; } .MuiGrid-grid-lg-5 { flex-grow: 0; max-width: 41.666667%; flex-basis: 41.666667%; } .MuiGrid-grid-lg-6 { flex-grow: 0; max-width: 50%; flex-basis: 50%; } .MuiGrid-grid-lg-7 { flex-grow: 0; max-width: 58.333333%; flex-basis: 58.333333%; } .MuiGrid-grid-lg-8 { flex-grow: 0; max-width: 66.666667%; flex-basis: 66.666667%; } .MuiGrid-grid-lg-9 { flex-grow: 0; max-width: 75%; flex-basis: 75%; } .MuiGrid-grid-lg-10 { flex-grow: 0; max-width: 83.333333%; flex-basis: 83.333333%; } .MuiGrid-grid-lg-11 { flex-grow: 0; max-width: 91.666667%; flex-basis: 91.666667%; } .MuiGrid-grid-lg-12 { flex-grow: 0; max-width: 100%; flex-basis: 100%; } } @media (min-width:1920px) { .MuiGrid-grid-xl-auto { flex-grow: 0; max-width: none; flex-basis: auto; } .MuiGrid-grid-xl-true { flex-grow: 1; max-width: 100%; flex-basis: 0; } .MuiGrid-grid-xl-1 { flex-grow: 0; max-width: 8.333333%; flex-basis: 8.333333%; } .MuiGrid-grid-xl-2 { flex-grow: 0; max-width: 16.666667%; flex-basis: 16.666667%; } .MuiGrid-grid-xl-3 { flex-grow: 0; max-width: 25%; flex-basis: 25%; } .MuiGrid-grid-xl-4 { flex-grow: 0; max-width: 33.333333%; flex-basis: 33.333333%; } .MuiGrid-grid-xl-5 { flex-grow: 0; max-width: 41.666667%; flex-basis: 41.666667%; } .MuiGrid-grid-xl-6 { flex-grow: 0; max-width: 50%; flex-basis: 50%; } .MuiGrid-grid-xl-7 { flex-grow: 0; max-width: 58.333333%; flex-basis: 58.333333%; } .MuiGrid-grid-xl-8 { flex-grow: 0; max-width: 66.666667%; flex-basis: 66.666667%; } .MuiGrid-grid-xl-9 { flex-grow: 0; max-width: 75%; flex-basis: 75%; } .MuiGrid-grid-xl-10 { flex-grow: 0; max-width: 83.333333%; flex-basis: 83.333333%; } .MuiGrid-grid-xl-11 { flex-grow: 0; max-width: 91.666667%; flex-basis: 91.666667%; } .MuiGrid-grid-xl-12 { flex-grow: 0; max-width: 100%; flex-basis: 100%; } } .jss33 { padding-bottom: 2.5rem; } .jss36 { width: 100%; display: block; margin-top: 1.5rem; } .jss39 { padding-top: 2.5rem; background-image: ; } .jss40 { color: #333; background-color: #fff; } .jss41 { color: #fff; background-color: #007dba; } .jss42 { margin-top: 1.5rem; } .jss42 a { } .jss42 a:link { color: #007dba; text-decoration: underline; } .jss42 a:visited { color: #609; } .jss42 a:hover { color: #004777; text-decoration: underline; } .jss42 a:focus { color: #000; outline: .25rem solid transparent; box-shadow: 0 .25rem 0 0 #fd6, 0 -.25rem 0 0 #fd6; text-decoration: none; background-color: #fd6; } .jss42 a:active { color: #000; text-decoration: underline; } .jss42 a:focus:active { outline: none; box-shadow: none; background-color: transparent; } .jss2 { color: #fff; z-index: 1300; position: relative; padding-top: 1.5rem; padding-bottom: 1.5rem; background-color: #0d224c; } @media (max-width:599.95px) { .jss3 { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; } } @media (min-width:600px) { .jss3 { flex-shrink: 0; } } @media (max-width:599.95px) { .jss4 { margin-top: 1.5rem; flex-shrink: 0; } } @media (min-width:600px) { .jss5 { display: flex; align-items: center; justify-content: space-between; } } @media (min-width:600px) { .jss6 { margin-right: 1.5rem; } } @media (max-width:599.95px) { .jss7 { margin-top: 1.5rem; flex-shrink: 0; margin-right: 1rem; } } @media (min-width:600px) { .jss7 { margin-right: 1.5rem; } } .jss8 { margin-top: 1rem; } .jss1 { clip: rect(0 0 0 0); color: #000; width: 1px; height: 1px; display: block; overflow: hidden; position: absolute; clip-path: inset(50%); padding-top: 0.5rem; white-space: nowrap; padding-bottom: 0.5rem; text-decoration: unset; background-color: #fd6; } .jss1:focus { clip: unset; width: unset; height: unset; outline: .25rem solid transparent; overflow: unset; position: unset; clip-path: unset; white-space: unset; } .jss44 > * { box-sizing: border-box; font-family: Roboto; } .jss45 { padding-top: 1.5rem; padding-bottom: 2.5rem; } .jss46 { padding-top: 2.5rem; padding-bottom: 2.5rem; } .jss47 { padding-top: 1.5rem; padding-bottom: 2.5rem; } .jss48 { color: #fff; } .jss49 { background-color: #4c4c4c; } .jss50 { background-color: #404040; } .jss51 { background-color: #333; } .jss52 { display: inline; } .jss53:link { color: #fff; text-decoration: none; } .jss53:visited { color: #fff; } .jss53:focus { color: #000; outline: .25rem solid transparent; box-shadow: 0 .25rem 0 0 #fd6, 0 -.25rem 0 0 #fd6; text-decoration: none; background-color: #fd6; } .jss53:hover { color: #d9d9d9; transition: color .2s ease; text-decoration: underline; } .jss53:focus:hover { color: #000; outline: .25rem solid transparent; box-shadow: 0 .25rem 0 0 #fd6, 0 -.25rem 0 0 #fd6; text-decoration: none; background-color: #fd6; } .jss53:active { color: #fff; } .jss53:focus:active { color: #fff; outline: none; box-shadow: none; text-decoration: underline; background-color: transparent; } .jss54 { margin: 0; display: inline; padding: 0; list-style: none; } .jss55 { display: inline-block; font-size: .875rem; margin-top: 1rem; font-weight: 400; line-height: 1.428571428571429rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss55 b { font-weight: bolder; } .jss55 strong { font-weight: bolder; } .jss55:not(:last-child) { margin-right: 1rem; } .jss56::before { content: ">"; margin-right: 1rem; } .jss57 { width: calc(100% + 1.5rem); margin-left: -0.75rem; margin-right: -0.75rem; } .jss57 .MuiGrid-item { padding-left: 0.75rem; padding-right: 0.75rem; } @media (max-width:959.95px) { .jss57 { width: calc(100% + 1rem); margin-left: -0.5rem; margin-right: -0.5rem; } .jss57 .MuiGrid-item { padding-left: 0.5rem; padding-right: 0.5rem; } } .jss58 { padding-top: 0; padding-bottom: 0; } .jss59 { font-size: .875rem; font-weight: 400; line-height: 1.428571428571429rem; padding-top: 1rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss59 b { font-weight: bolder; } .jss59 strong { font-weight: bolder; } @media (max-width:599.95px) { .jss59 { border-top: .0625rem solid #707070; padding-top: 1.5rem; } } .jss60 { list-style: none; margin-top: 1.5rem; padding-left: 0; margin-bottom: 0; } @media (max-width:599.95px) { .jss61 { margin-top: 3rem; } } .jss62 { font-size: 1rem; font-family: "Roboto", "Helvetica", "Arial", sans-serif; font-weight: 500; line-height: 1.5rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } @media (min-width:960px) { .jss62 { font-size: 1.25rem; line-height: 2rem; } } .jss62 b { font-weight: bolder; } .jss62 strong { font-weight: bolder; } .jss63 { font-size: .875rem; font-weight: 400; line-height: 1.428571428571429rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss63 b { font-weight: bolder; } .jss63 strong { font-weight: bolder; } .jss63:not(:first-child) { margin-top: 1rem; } .jss64 { margin-right: 0.5rem; } .jss65 { display: flex; flex-wrap: wrap; list-style: none; margin-top: 0; padding-left: 0; margin-bottom: 0; } .jss66 { margin-bottom: 0; } @media (max-width:599.95px) { .jss66 { margin-bottom: 1.5rem; } } .jss67 { font-size: .875rem; margin-top: 1rem; font-weight: 400; line-height: 1.428571428571429rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss67 b { font-weight: bolder; } .jss67 strong { font-weight: bolder; } .jss67:not(:last-child) { margin-right: 1.5rem; } .jss68 { font-size: .875rem; font-weight: 400; line-height: 1.428571428571429rem; padding-top: 1.5rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss68 b { font-weight: bolder; } .jss68 strong { font-weight: bolder; } @media (max-width:599.95px) { .jss68 { border-top: .0625rem solid #707070; } } .jss69:link { color: #fff; text-decoration: underline; } .jss69:visited { color: #d9d9d9; } .jss69:focus { color: #000; outline: .25rem solid transparent; box-shadow: 0 .25rem 0 0 #fd6, 0 -.25rem 0 0 #fd6; text-decoration: none; background-color: #fd6; } .jss69:hover { color: #d9d9d9; transition: color .2s ease; text-decoration: underline; } .jss69:focus:hover { color: #000; outline: .25rem solid transparent; box-shadow: 0 .25rem 0 0 #fd6, 0 -.25rem 0 0 #fd6; text-decoration: none; background-color: #fd6; } .jss69:active { color: #fff; } .jss69:focus:active { color: #fff; outline: none; box-shadow: none; text-decoration: underline; background-color: transparent; } .jss9 { z-index: 1100; position: relative; } .jss10 { color: #666; position: relative; background-color: #fff; } .jss11 { display: flex; } .jss12 { overflow: hidden; margin-left: -.25rem; padding-top: 0.5rem; white-space: nowrap; margin-right: -.25rem; padding-left: .25rem; padding-right: .25rem; text-overflow: ellipsis; padding-bottom: 0.5rem; } .jss13 { display: flex; list-style: none; margin-top: unset; align-items: center; padding-left: unset; margin-bottom: unset; } .jss14 { line-height: 0; } .jss15 { overflow: hidden; margin-left: 1rem; white-space: nowrap; text-overflow: ellipsis; } @media (max-width:599.95px) { .jss15 { font-size: 1rem; font-family: "Roboto", "Helvetica", "Arial", sans-serif; font-weight: 400; line-height: 1.5rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss15 b { font-weight: bolder; } .jss15 strong { font-weight: bolder; } } @media (min-width:600px) { .jss15 { font-size: 1.25rem; font-family: "Roboto", "Helvetica", "Arial", sans-serif; font-weight: 400; line-height: 2rem; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss15 b { font-weight: bolder; } .jss15 strong { font-weight: bolder; } } .jss16 { margin-right: 0.5rem; } @media (max-width:599.95px) { .jss17 { clip: rect(0 0 0 0); width: 1px; height: 1px; overflow: hidden; position: absolute; clip-path: inset(50%); white-space: nowrap; } } @media (min-width:600px) { .jss17 { overflow: hidden; font-size: 1.25rem; font-family: "Roboto", "Helvetica", "Arial", sans-serif; font-weight: 400; line-height: 2rem; margin-left: 0.5rem; white-space: nowrap; text-overflow: ellipsis; letter-spacing: unset; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; } .jss17 b { font-weight: bolder; } .jss17 strong { font-weight: bolder; } } .jss18 { clip: rect(0 0 0 0); width: 1px; height: 1px; overflow: hidden; position: absolute; clip-path: inset(50%); white-space: nowrap; } .jss19:link { color: #666; text-decoration: unset; } .jss19:visited { color: #666; } .jss19:focus { color: #000; outline: .25rem solid transparent; box-shadow: 0 .25rem 0 0 #fd6, 0 -.25rem 0 0 #fd6; text-decoration: none; background-color: #fd6; } .jss19:focus:not(:focus-visible) { outline: .25rem solid transparent; box-shadow: unset; text-decoration: underline; background-color: unset; } .jss19:hover { color: #004777; text-decoration: underline; } .jss19:active { color: #000; text-decoration: underline; } @media (hover: none) { .jss19:hover { color: #666; } } @media (min-width:0px) { .jss20 { width: 3.25rem; height: 3.25rem; } } @media (max-width:599.95px) { .jss20 { width: 2.5rem; height: 2.5rem; } } .jss21 { display: block; } .jss21:focus { outline: .25rem solid #fd6; } .jss21:focus:not(:focus-visible) { outline: none; } .jss21:hover { opacity: 0.7; } .jss21:active { opacity: 1; } @media (hover: none) { .jss21:hover { opacity: 1; } } .jss24 { display: flex; position: relative; align-items: center; margin-left: auto; } @media (max-width: 757px) { .jss24 { top: 100%; right: 0; display: none; padding: 1.8rem; position: absolute; border-top: 1px solid #ccc; box-shadow: 0px 5px 4px rgb(0 0 0 / 20%); -moz-box-shadow: 0px 5px 4px rgba(0,0,0,0.2); background-color: #fff; -webkit-box-shadow: 0px 5px 4px rgb(0 0 0 / 20%); } } @media (max-width: 400px) { .jss24 { left: 0; } } @media (max-width: 757px) { .jss24.visible { display: block; } } .jss25 { color: #666; display: block; font-size: 18px; text-decoration: unset; } .jss25:hover { color: #004777; text-decoration: underline; } .jss25:focus { color: #000; outline: transparent solid 0.25rem; box-shadow: rgb(255 221 102) 0px 0.25rem 0px 0px, rgb(255 221 102) 0px -0.25rem 0px 0px; text-decoration: none; background-color: rgb(255, 221, 102); } .jss26 { top: 100%; right: 0; width: 600px; display: none; padding: 20px 30px; position: absolute; border-top: 2px solid #00557f; box-shadow: 0px 5px 4px rgb(0 0 0 / 20%); text-align: center; -moz-box-shadow: 0px 5px 4px rgba(0,0,0,0.2); background-color: #fff; -webkit-box-shadow: 0px 5px 4px rgb(0 0 0 / 20%); } @media (max-width: 757px) { .jss26 { display: none; } } .jss27 { top: 50%; color: #2c3841; right: 1.8rem; width: 32px; border: none; bottom: 0; cursor: pointer; height: 32px; display: flex; position: absolute; transform: translateY(-50%); align-items: center; justify-content: center; background-color: transparent; } @media (min-width: 757px) { .jss27 { right: 10px; } } .jss27:hover { opacity: 0.5; } .jss27:focus { outline: .25rem solid #fd6; background-color: #fff; } @media (max-width: 757px) { .jss28 { width: 100%; } } @media (min-width: 757px) { .jss28:focus-within #predictive-results.visible { display: block; } } @media (min-width: 757px) { .jss29 { padding: 10px 10px; position: relative; margin-right: -10px; } .jss29.has-search-term:focus-within { box-shadow: 0 0 2px rgb(0 0 0 / 20%); -moz-box-shadow: 0 0 2px rgba(0,0,0,0.2); background-image: linear-gradient(to bottom,#e4e9ec 0%,#fff 100%); -webkit-box-shadow: 0 0 2px rgb(0 0 0 / 20%); } } .jss30 { width: 210px; border: 2px solid #E4E9EC; display: block; padding: 5px 32px 4px 9px; min-height: 31px; background-color: #fff; } .jss30:focus { outline: .25rem solid #fd6; background-color: #fff; } 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12.5-45.3 0L330.7 376c-34.4 25.2-76.8 40-122.7 40C93.1 416 0 322.9 0 208S93.1 0 208 0S416 93.1 416 208zM208 352a144 144 0 1 0 0-288 144 144 0 1 0 0 288z"></path></svg></button></form></div></div></div></div></div></header><main id="main-content"><article aria-labelledby="pageHeaderTitle"><header aria-labelledby="pageHeaderTitle" class="jss32 jss39 jss34 jss40"><div class="MuiContainer-root MuiContainer-maxWidthMd"><div class="MuiGrid-root MuiGrid-container MuiGrid-spacing-xs-2"><div class="MuiGrid-root MuiGrid-item MuiGrid-grid-xs-12 MuiGrid-grid-sm-10"><h1 class="MuiTypography-root jss38 MuiTypography-h1" id="pageHeaderTitle">VAT-exempt cost sharing group</h1></div></div><div class="MuiGrid-root MuiGrid-container MuiGrid-spacing-xs-2"><div class="MuiGrid-root MuiGrid-item MuiGrid-grid-xs-12 MuiGrid-grid-sm-10"><p class="MuiTypography-root jss37 jss42 MuiTypography-subtitle2">Every UK higher and further education organisation has the opportunity to join Jisc's VAT-exempt cost sharing group.</p></div></div></div></header><div class=" clearfix pt-10 pb-10 bg-jiscWhite " data-testid="content-area"><div class="MuiContainer-root MuiContainer-maxWidthMd"><div class="MuiGrid-root MuiGrid-container MuiGrid-spacing-xs-2"><div class="hidden sm:block sm:box-border sm:w-1/12 sm:p-2" data-testid="replace-material-ui-hidden--1/12@sm"></div><div class="MuiGrid-root MuiGrid-item MuiGrid-grid-xs-12 MuiGrid-grid-sm-10"><div class=" clearfix | prose | antialiased | font-sans | max-w-full | prose-h2:text-[2rem] prose-h2:font-normal prose-h2:leading-[3.0rem] prose-h2:sm:text-[2.25rem] prose-h2:md:text-[2.5rem] prose-h2:md:leading-[3.5rem] | prose-h2:mt-10 prose-h2:mb-6 first:prose-h2:mt-0 last:prose-h2:mb-0 prose-h3:text-[1.5rem] prose-h3:font-medium prose-h3:leading-[2rem] first:prose-h3:mt-0 last:prose-h3:mb-0 prose-h3:mt-10 prose-h3:mb-6 prose-h3:sm:text-[1.75rem] prose-h3:sm:leading-[2.5rem] prose-h3:md:text-[2rem] prose-h3:md:leading-[3rem] | prose-h4:text-[1.25rem] prose-h4:font-normal prose-h4:leading-[2rem] first:prose-h4:mt-0 last:prose-h4:mb-0 prose-h4:mt-10 prose-h4:mb-6 prose-h4:md:text-[1.5rem] prose-h4:md:leading-[2rem] | prose-h5:text-[1rem] prose-h5:font-medium prose-h5:leading-[1.5rem] prose-h5:mt-10 prose-h5:mb-6 first:prose-h5:mt-[unset] last:prose-h5:mb-[unset] prose-h5:md:text-[1.25rem] prose-h5:md:leading-[2rem] prose-h6:text-[1rem] prose-h6:font-semibold prose-h6:leading-[1.5rem] prose-h6:mt-10 prose-h6:mb-6 first:prose-h6:mt-[unset] last:prose-h6:mb-[unset] prose-p:my-6 prose-p:text-[1rem] prose-p:font-normal prose-p:leading-[1.5rem] first:prose-p:mt-[unset] last:prose-p:mb-[unset] empty:first:prose-p:-mt-6 prose-blockquote:my-[unset] prose-blockquote:ml-6 prose-blockquote:text-[1rem] prose-blockquote:not-italic prose-blockquote:font-normal prose-blockquote:leading-[1.5rem] prose-blockquote:border-solid prose-blockquote:border-0 prose-blockquote:border-l-[.0625rem] prose-p:prose-blockquote:py-3 before:prose-p:prose-blockquote:content-[unset] after:prose-p:prose-blockquote:content-[unset] prose-li:text-[1rem] prose-li:font-normal prose-li:leading-[1.5rem] | first:prose-li:mt-2 prose-li:pl-2 | first:prose-ol:mt-0 last:prose-ol:mb-0 prose-ol:my-6 prose-ol:pl-8 prose-ol:leading-[1.5rem] | first:prose-ul:mt-0 last:prose-ul:mb-0 prose-ul:my-6 prose-ul:pl-8 prose-ul:leading-[1.5rem] | prose-table:leading-[1.5rem] | prose-table:mt-[unset] prose-table:mb-[unset] | prose-table:border-collapse | prose-p:prose-td:text-[0.875rem] | prose-p:prose-th:text-[0.875rem] | prose-li:prose-th:text-[0.875rem] | prose-li:prose-td:text-[0.875rem] | prose-td:border-solid prose-td:border-l-[0rem] prose-td:border-r-[0rem] prose-td:border-jiscAlto | prose-td:border-b-[0.0625rem] prose-td:border-t-[0.0625rem] | prose-td:p-4 prose-td:align-middle prose-td:leading-[1.5rem]| prose-th:border-solid prose-th:border-l-[0rem] prose-th:border-r-[0rem] prose-th:border-jiscAlto | prose-th:border-b-[0.0625rem] prose-th:border-t-[0.0625rem] prose-th:border-b-jiscAlto prose-th:border-t-jiscAlto | prose-th:p-4 prose-th:align-middle prose-th:leading-[1.5rem] | prose-th:font-medium | prose-tr:border-b-jiscAlto prose-tr:border-t-jiscAlto | prose-img:block prose-img:max-w-full prose-img:h-auto prose-img:my-6 prose-img:leading-none | prose-a:font-normal prose-a:text-jiscBahamaBlue prose-a:underline | visited:prose-a:text-jiscPurple | focus:prose-a:text-jiscBlack focus:prose-a:bg-jiscDandelion focus:prose-a:outline focus:prose-a:outline-4 focus:prose-a:outline-transparent focus:prose-a:no-underline focus:prose-a:shadow-[0_.25rem_0_0_#fd6,_0_-.25rem_0_0_#fd6] | hover:prose-a:text-jiscRegalBlue | active:prose-a:text-jiscBlack | focus:active:prose-a:underline focus:active:prose-a:bg-transparent focus:active:prose-a:shadow-none | prose-strong:prose-a:text-jiscBahamaBlue | prose-strong:visited:prose-a:text-jiscPurple | prose-strong:focus:prose-a:text-jiscBlack | prose-strong:hover:prose-a:text-jiscRegalBlue | prose-strong:active:prose-a:text-jiscBlack || prose-blockquote:border-l-jiscAlto || marker:text-jiscMineShaft | prose-blockquote:text-jiscDoveGrey | prose-headings:text-jiscMineShaft | prose-li:text-jiscMineShaft | prose-ol:text-jiscMineShaft | prose-p:text-jiscMineShaft | prose-strong:text-jiscMineShaft | prose-table:text-jiscMineShaft | prose-ul:text-jiscMineShaft | | mb-6 |"><p data-block-key="vr2k8"></p><p data-block-key="4f7u0">All organisations who are in the group will save the VAT on the following optional services:</p><ul><li data-block-key="1ctc2"><a href="/web/20231216140052/https://www.jisc.ac.uk/consultancy">Consultancy</a><ul><li data-block-key="ancgs">The application of the cost sharing group qualification criteria means that not all consultancy services are eligible. Please contact your relationship manager to discuss</li></ul></li><li data-block-key="dq94n"><a href="/web/20231216140052/https://www.jisc.ac.uk/digital-experience-insights">Digital experience insights</a></li><li data-block-key="2jkqf"><a href="/web/20231216140052/https://www.jisc.ac.uk/financial-x-ray">Financial X-ray</a></li><li data-block-key="fsif2"><a href="/web/20231216140052/https://www.jisc.ac.uk/historical-texts">Historical Texts</a></li><li data-block-key="29lgd"><a href="/web/20231216140052/https://www.jisc.ac.uk/journal-archives">Journal Archives</a></li><li data-block-key="44rr5"><a href="/web/20231216140052/https://www.jisc.ac.uk/penetration-testing">Penetration testing</a></li><li data-block-key="b3eft"><a href="/web/20231216140052/https://www.jisc.ac.uk/domain-registry">Primary domain name (domain registry)</a></li><li data-block-key="44n29"><a href="/web/20231216140052/https://www.jisc.ac.uk/training/">Training</a></li></ul><p data-block-key="1j1q1">If you are a member of the cost sharing group and are able to provide confirmation of the exact taxable/exempt use of the service, Jisc will be able to reduce the amount of VAT chargeable to the taxable business use proportion of the service only. Please refer to the 'liability and conditions' section for further details.</p><h2 id="your-membership-uk3l" data-block-key="uk3l">Your membership</h2><p data-block-key="f1dkn">The VAT-exempt cost sharing group is separate from your membership of Jisc. If you choose not to join the group you will continue to benefit from the services you receive as a member of Jisc. However, you will not be able to benefit from the savings of the group and VAT charges at the prevailing rate will be applied to relevant services as appropriate. </p></div><section class="mt-10 mb-10 border-t-jiscAlto border-t-[.0625rem] border-r-0 border-b-0 border-l-0 border-solid" data-testid="expandable-group"><details style="background-color:#fff" class=" border-t-0 font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack border-b-jiscAlto border-b-[.0625rem] border-x-0 border-solid " data-testid="expandable-block-1-expandable-1"><summary class=" font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack underline list-none cursor-pointer expandable-summary " data-testid="expandable-block-1-expandable-1-summary"><h3 class="flex items-center p-4 my-[unset] font-sans text-[1rem] antialiased font-normal leading-[1.5rem]" data-testid="expandable-block-1-expandable-1-heading-element"><span class="grow" data-testid="expandable-block-1-expandable-1-heading-content">Further information</span><span class="ml-2 shrink-0 sm:ml-4" data-testid="expandable-block-1-expandable-1-trigger-icon"><span aria-hidden="true" class="text-[.875rem]">Show</span><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down ml-2" role="img" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></span></h3></summary><div class="[&>p]:bg-jiscWhite] px-4 mt-2 mb-6" data-testid="expandable-block-1-expandable-1-content"><div class=" clearfix | prose | antialiased | font-sans | max-w-full | prose-h2:text-[2rem] prose-h2:font-normal prose-h2:leading-[3.0rem] prose-h2:sm:text-[2.25rem] prose-h2:md:text-[2.5rem] prose-h2:md:leading-[3.5rem] | prose-h2:mt-10 prose-h2:mb-6 first:prose-h2:mt-0 last:prose-h2:mb-0 prose-h3:text-[1.5rem] prose-h3:font-medium prose-h3:leading-[2rem] first:prose-h3:mt-0 last:prose-h3:mb-0 prose-h3:mt-10 prose-h3:mb-6 prose-h3:sm:text-[1.75rem] prose-h3:sm:leading-[2.5rem] prose-h3:md:text-[2rem] prose-h3:md:leading-[3rem] | prose-h4:text-[1.25rem] prose-h4:font-normal prose-h4:leading-[2rem] first:prose-h4:mt-0 last:prose-h4:mb-0 prose-h4:mt-10 prose-h4:mb-6 prose-h4:md:text-[1.5rem] prose-h4:md:leading-[2rem] | prose-h5:text-[1rem] prose-h5:font-medium prose-h5:leading-[1.5rem] prose-h5:mt-10 prose-h5:mb-6 first:prose-h5:mt-[unset] last:prose-h5:mb-[unset] prose-h5:md:text-[1.25rem] prose-h5:md:leading-[2rem] prose-h6:text-[1rem] prose-h6:font-semibold prose-h6:leading-[1.5rem] prose-h6:mt-10 prose-h6:mb-6 first:prose-h6:mt-[unset] last:prose-h6:mb-[unset] prose-p:my-6 prose-p:text-[1rem] prose-p:font-normal prose-p:leading-[1.5rem] first:prose-p:mt-[unset] last:prose-p:mb-[unset] empty:first:prose-p:-mt-6 prose-blockquote:my-[unset] prose-blockquote:ml-6 prose-blockquote:text-[1rem] prose-blockquote:not-italic prose-blockquote:font-normal prose-blockquote:leading-[1.5rem] prose-blockquote:border-solid prose-blockquote:border-0 prose-blockquote:border-l-[.0625rem] prose-p:prose-blockquote:py-3 before:prose-p:prose-blockquote:content-[unset] after:prose-p:prose-blockquote:content-[unset] prose-li:text-[1rem] prose-li:font-normal prose-li:leading-[1.5rem] | first:prose-li:mt-2 prose-li:pl-2 | first:prose-ol:mt-0 last:prose-ol:mb-0 prose-ol:my-6 prose-ol:pl-8 prose-ol:leading-[1.5rem] | first:prose-ul:mt-0 last:prose-ul:mb-0 prose-ul:my-6 prose-ul:pl-8 prose-ul:leading-[1.5rem] | prose-table:leading-[1.5rem] | prose-table:mt-[unset] prose-table:mb-[unset] | prose-table:border-collapse | prose-p:prose-td:text-[0.875rem] | prose-p:prose-th:text-[0.875rem] | prose-li:prose-th:text-[0.875rem] | prose-li:prose-td:text-[0.875rem] | prose-td:border-solid prose-td:border-l-[0rem] prose-td:border-r-[0rem] prose-td:border-jiscAlto | prose-td:border-b-[0.0625rem] prose-td:border-t-[0.0625rem] | prose-td:p-4 prose-td:align-middle prose-td:leading-[1.5rem]| prose-th:border-solid prose-th:border-l-[0rem] prose-th:border-r-[0rem] prose-th:border-jiscAlto | prose-th:border-b-[0.0625rem] prose-th:border-t-[0.0625rem] prose-th:border-b-jiscAlto prose-th:border-t-jiscAlto | prose-th:p-4 prose-th:align-middle prose-th:leading-[1.5rem] | prose-th:font-medium | prose-tr:border-b-jiscAlto prose-tr:border-t-jiscAlto | prose-img:block prose-img:max-w-full prose-img:h-auto prose-img:my-6 prose-img:leading-none | prose-a:font-normal prose-a:text-jiscBahamaBlue prose-a:underline | visited:prose-a:text-jiscPurple | focus:prose-a:text-jiscBlack focus:prose-a:bg-jiscDandelion focus:prose-a:outline focus:prose-a:outline-4 focus:prose-a:outline-transparent focus:prose-a:no-underline focus:prose-a:shadow-[0_.25rem_0_0_#fd6,_0_-.25rem_0_0_#fd6] | hover:prose-a:text-jiscRegalBlue | active:prose-a:text-jiscBlack | focus:active:prose-a:underline focus:active:prose-a:bg-transparent focus:active:prose-a:shadow-none | prose-strong:prose-a:text-jiscBahamaBlue | prose-strong:visited:prose-a:text-jiscPurple | prose-strong:focus:prose-a:text-jiscBlack | prose-strong:hover:prose-a:text-jiscRegalBlue | prose-strong:active:prose-a:text-jiscBlack || prose-blockquote:border-l-jiscAlto || marker:text-jiscMineShaft | prose-blockquote:text-jiscDoveGrey | prose-headings:text-jiscMineShaft | prose-li:text-jiscMineShaft | prose-ol:text-jiscMineShaft | prose-p:text-jiscMineShaft | prose-strong:text-jiscMineShaft | prose-table:text-jiscMineShaft | prose-ul:text-jiscMineShaft | | |"><h4 data-block-key="k0gin">Why aren't all our services in the VAT-exempt cost sharing group</h4><p data-block-key="a3ck2">There will be some services which will still attract VAT. These VAT-able services arise when the charge is totally or substantially for third party costs and where there would be a significant adverse impact on Jisc’s VAT recovery rate, and therefore our cost base, if they were invoiced within the cost sharing group. We will ensure that this approach is reviewed continually in order to provide the maximum benefit for our members.</p><p data-block-key="31bbp">The Jisc subscription is not part of the VAT-exempt cost sharing group due to a more favourable way of managing the VAT on the subscription charge.</p><h4 data-block-key="57gdb">Second Janet fibre connections</h4><p data-block-key="6vq8o">The cost of your organisation's primary Janet connection is included within the Jisc subscription. VAT is applicable on the subscription charge for any organisation paying a Jisc subscription. </p><p data-block-key="favi9">Regarding additional connections, Janet leases telecoms circuits from the relevant local commercial telecoms provider on a +VAT basis and recharges these non-pay costs, without a markup, to your organisation on a +VAT basis. There is thus no VAT advantage to either your organisation or Jisc from placing this in the cost sharing group.</p></div></div></details></section><div class=" clearfix | prose | antialiased | font-sans | max-w-full | prose-h2:text-[2rem] prose-h2:font-normal prose-h2:leading-[3.0rem] prose-h2:sm:text-[2.25rem] prose-h2:md:text-[2.5rem] prose-h2:md:leading-[3.5rem] | prose-h2:mt-10 prose-h2:mb-6 first:prose-h2:mt-0 last:prose-h2:mb-0 prose-h3:text-[1.5rem] prose-h3:font-medium prose-h3:leading-[2rem] first:prose-h3:mt-0 last:prose-h3:mb-0 prose-h3:mt-10 prose-h3:mb-6 prose-h3:sm:text-[1.75rem] prose-h3:sm:leading-[2.5rem] prose-h3:md:text-[2rem] prose-h3:md:leading-[3rem] | prose-h4:text-[1.25rem] prose-h4:font-normal prose-h4:leading-[2rem] first:prose-h4:mt-0 last:prose-h4:mb-0 prose-h4:mt-10 prose-h4:mb-6 prose-h4:md:text-[1.5rem] prose-h4:md:leading-[2rem] | prose-h5:text-[1rem] prose-h5:font-medium prose-h5:leading-[1.5rem] prose-h5:mt-10 prose-h5:mb-6 first:prose-h5:mt-[unset] last:prose-h5:mb-[unset] prose-h5:md:text-[1.25rem] prose-h5:md:leading-[2rem] prose-h6:text-[1rem] prose-h6:font-semibold prose-h6:leading-[1.5rem] prose-h6:mt-10 prose-h6:mb-6 first:prose-h6:mt-[unset] last:prose-h6:mb-[unset] prose-p:my-6 prose-p:text-[1rem] prose-p:font-normal prose-p:leading-[1.5rem] first:prose-p:mt-[unset] last:prose-p:mb-[unset] empty:first:prose-p:-mt-6 prose-blockquote:my-[unset] prose-blockquote:ml-6 prose-blockquote:text-[1rem] prose-blockquote:not-italic prose-blockquote:font-normal prose-blockquote:leading-[1.5rem] prose-blockquote:border-solid prose-blockquote:border-0 prose-blockquote:border-l-[.0625rem] prose-p:prose-blockquote:py-3 before:prose-p:prose-blockquote:content-[unset] after:prose-p:prose-blockquote:content-[unset] prose-li:text-[1rem] prose-li:font-normal prose-li:leading-[1.5rem] | first:prose-li:mt-2 prose-li:pl-2 | first:prose-ol:mt-0 last:prose-ol:mb-0 prose-ol:my-6 prose-ol:pl-8 prose-ol:leading-[1.5rem] | first:prose-ul:mt-0 last:prose-ul:mb-0 prose-ul:my-6 prose-ul:pl-8 prose-ul:leading-[1.5rem] | prose-table:leading-[1.5rem] | prose-table:mt-[unset] prose-table:mb-[unset] | prose-table:border-collapse | prose-p:prose-td:text-[0.875rem] | prose-p:prose-th:text-[0.875rem] | prose-li:prose-th:text-[0.875rem] | prose-li:prose-td:text-[0.875rem] | prose-td:border-solid prose-td:border-l-[0rem] prose-td:border-r-[0rem] prose-td:border-jiscAlto | prose-td:border-b-[0.0625rem] prose-td:border-t-[0.0625rem] | prose-td:p-4 prose-td:align-middle prose-td:leading-[1.5rem]| prose-th:border-solid prose-th:border-l-[0rem] prose-th:border-r-[0rem] prose-th:border-jiscAlto | prose-th:border-b-[0.0625rem] prose-th:border-t-[0.0625rem] prose-th:border-b-jiscAlto prose-th:border-t-jiscAlto | prose-th:p-4 prose-th:align-middle prose-th:leading-[1.5rem] | prose-th:font-medium | prose-tr:border-b-jiscAlto prose-tr:border-t-jiscAlto | prose-img:block prose-img:max-w-full prose-img:h-auto prose-img:my-6 prose-img:leading-none | prose-a:font-normal prose-a:text-jiscBahamaBlue prose-a:underline | visited:prose-a:text-jiscPurple | focus:prose-a:text-jiscBlack focus:prose-a:bg-jiscDandelion focus:prose-a:outline focus:prose-a:outline-4 focus:prose-a:outline-transparent focus:prose-a:no-underline focus:prose-a:shadow-[0_.25rem_0_0_#fd6,_0_-.25rem_0_0_#fd6] | hover:prose-a:text-jiscRegalBlue | active:prose-a:text-jiscBlack | focus:active:prose-a:underline focus:active:prose-a:bg-transparent focus:active:prose-a:shadow-none | prose-strong:prose-a:text-jiscBahamaBlue | prose-strong:visited:prose-a:text-jiscPurple | prose-strong:focus:prose-a:text-jiscBlack | prose-strong:hover:prose-a:text-jiscRegalBlue | prose-strong:active:prose-a:text-jiscBlack || prose-blockquote:border-l-jiscAlto || marker:text-jiscMineShaft | prose-blockquote:text-jiscDoveGrey | prose-headings:text-jiscMineShaft | prose-li:text-jiscMineShaft | prose-ol:text-jiscMineShaft | prose-p:text-jiscMineShaft | prose-strong:text-jiscMineShaft | prose-table:text-jiscMineShaft | prose-ul:text-jiscMineShaft | | mt-6 mb-6 |"><p data-block-key="vr2k8"></p><h2 id="joining-the-group-2a7ii" data-block-key="2a7ii">Joining the group</h2><p data-block-key="ega9s">Every UK higher and further education organisation has the opportunity to join. <a href="http://web.archive.org/web/20231216140052/https://docs.google.com/spreadsheets/d/1gJP4WScQuV2nKFbHF3ifHgzPdHgQcenvp--fCdDAfns/edit#gid=0">View our VAT-exempt cost sharing group register of members</a></p><p data-block-key="67q27">Please contact <a href="http://web.archive.org/web/20231216140052/mailto:governance@jisc.ac.uk">governance@jisc.ac.uk</a> for further information, including how to apply. Unfortunately, Jisc and its officers and employees cannot give you legal, financial or tax advice. There should only be one application per organisation.</p></div><section class="mt-10 border-t-jiscAlto border-t-[.0625rem] border-r-0 border-b-0 border-l-0 border-solid" data-testid="expandable-group"><details style="background-color:#fff" class=" border-t-0 font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack border-b-jiscAlto border-b-[.0625rem] border-x-0 border-solid " data-testid="expandable-block-3-expandable-1"><summary class=" font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack underline list-none cursor-pointer expandable-summary " data-testid="expandable-block-3-expandable-1-summary"><h3 class="flex items-center p-4 my-[unset] font-sans text-[1rem] antialiased font-normal leading-[1.5rem]" data-testid="expandable-block-3-expandable-1-heading-element"><span class="grow" data-testid="expandable-block-3-expandable-1-heading-content">Liability and conditions</span><span class="ml-2 shrink-0 sm:ml-4" data-testid="expandable-block-3-expandable-1-trigger-icon"><span aria-hidden="true" class="text-[.875rem]">Show</span><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down ml-2" role="img" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></span></h3></summary><div class="[&>p]:bg-jiscWhite] px-4 mt-2 mb-6" data-testid="expandable-block-3-expandable-1-content"><div class=" clearfix | prose | antialiased | font-sans | max-w-full | prose-h2:text-[2rem] prose-h2:font-normal prose-h2:leading-[3.0rem] prose-h2:sm:text-[2.25rem] prose-h2:md:text-[2.5rem] prose-h2:md:leading-[3.5rem] | prose-h2:mt-10 prose-h2:mb-6 first:prose-h2:mt-0 last:prose-h2:mb-0 prose-h3:text-[1.5rem] prose-h3:font-medium prose-h3:leading-[2rem] first:prose-h3:mt-0 last:prose-h3:mb-0 prose-h3:mt-10 prose-h3:mb-6 prose-h3:sm:text-[1.75rem] prose-h3:sm:leading-[2.5rem] prose-h3:md:text-[2rem] prose-h3:md:leading-[3rem] | prose-h4:text-[1.25rem] prose-h4:font-normal prose-h4:leading-[2rem] first:prose-h4:mt-0 last:prose-h4:mb-0 prose-h4:mt-10 prose-h4:mb-6 prose-h4:md:text-[1.5rem] prose-h4:md:leading-[2rem] | prose-h5:text-[1rem] prose-h5:font-medium prose-h5:leading-[1.5rem] prose-h5:mt-10 prose-h5:mb-6 first:prose-h5:mt-[unset] last:prose-h5:mb-[unset] prose-h5:md:text-[1.25rem] prose-h5:md:leading-[2rem] prose-h6:text-[1rem] prose-h6:font-semibold prose-h6:leading-[1.5rem] prose-h6:mt-10 prose-h6:mb-6 first:prose-h6:mt-[unset] last:prose-h6:mb-[unset] prose-p:my-6 prose-p:text-[1rem] prose-p:font-normal prose-p:leading-[1.5rem] first:prose-p:mt-[unset] last:prose-p:mb-[unset] empty:first:prose-p:-mt-6 prose-blockquote:my-[unset] prose-blockquote:ml-6 prose-blockquote:text-[1rem] prose-blockquote:not-italic prose-blockquote:font-normal prose-blockquote:leading-[1.5rem] prose-blockquote:border-solid prose-blockquote:border-0 prose-blockquote:border-l-[.0625rem] prose-p:prose-blockquote:py-3 before:prose-p:prose-blockquote:content-[unset] after:prose-p:prose-blockquote:content-[unset] prose-li:text-[1rem] prose-li:font-normal prose-li:leading-[1.5rem] | first:prose-li:mt-2 prose-li:pl-2 | first:prose-ol:mt-0 last:prose-ol:mb-0 prose-ol:my-6 prose-ol:pl-8 prose-ol:leading-[1.5rem] | first:prose-ul:mt-0 last:prose-ul:mb-0 prose-ul:my-6 prose-ul:pl-8 prose-ul:leading-[1.5rem] | prose-table:leading-[1.5rem] | prose-table:mt-[unset] prose-table:mb-[unset] | prose-table:border-collapse | prose-p:prose-td:text-[0.875rem] | prose-p:prose-th:text-[0.875rem] | prose-li:prose-th:text-[0.875rem] | prose-li:prose-td:text-[0.875rem] | prose-td:border-solid prose-td:border-l-[0rem] prose-td:border-r-[0rem] prose-td:border-jiscAlto | prose-td:border-b-[0.0625rem] prose-td:border-t-[0.0625rem] | prose-td:p-4 prose-td:align-middle prose-td:leading-[1.5rem]| prose-th:border-solid prose-th:border-l-[0rem] prose-th:border-r-[0rem] prose-th:border-jiscAlto | prose-th:border-b-[0.0625rem] prose-th:border-t-[0.0625rem] prose-th:border-b-jiscAlto prose-th:border-t-jiscAlto | prose-th:p-4 prose-th:align-middle prose-th:leading-[1.5rem] | prose-th:font-medium | prose-tr:border-b-jiscAlto prose-tr:border-t-jiscAlto | prose-img:block prose-img:max-w-full prose-img:h-auto prose-img:my-6 prose-img:leading-none | prose-a:font-normal prose-a:text-jiscBahamaBlue prose-a:underline | visited:prose-a:text-jiscPurple | focus:prose-a:text-jiscBlack focus:prose-a:bg-jiscDandelion focus:prose-a:outline focus:prose-a:outline-4 focus:prose-a:outline-transparent focus:prose-a:no-underline focus:prose-a:shadow-[0_.25rem_0_0_#fd6,_0_-.25rem_0_0_#fd6] | hover:prose-a:text-jiscRegalBlue | active:prose-a:text-jiscBlack | focus:active:prose-a:underline focus:active:prose-a:bg-transparent focus:active:prose-a:shadow-none | prose-strong:prose-a:text-jiscBahamaBlue | prose-strong:visited:prose-a:text-jiscPurple | prose-strong:focus:prose-a:text-jiscBlack | prose-strong:hover:prose-a:text-jiscRegalBlue | prose-strong:active:prose-a:text-jiscBlack || prose-blockquote:border-l-jiscAlto || marker:text-jiscMineShaft | prose-blockquote:text-jiscDoveGrey | prose-headings:text-jiscMineShaft | prose-li:text-jiscMineShaft | prose-ol:text-jiscMineShaft | prose-p:text-jiscMineShaft | prose-strong:text-jiscMineShaft | prose-table:text-jiscMineShaft | prose-ul:text-jiscMineShaft | | |"><p data-block-key="k0gin"></p><p data-block-key="8t63a">In order to join the VAT-exempt cost sharing group you will need to register as an 'institutional member' of Jisc.</p><h4 data-block-key="6pbqk">Liability associated with being an 'institutional member' of Jisc</h4><p data-block-key="743u3">Every institutional member of Jisc will have its liability limited to £1, payable only in the event of Jisc ceasing to exist following an insolvent winding up. The £1 liability stems from the fact that Jisc is a company limited by guarantee. Jisc is registered at Companies House and with the Charity Commission.</p><p data-block-key="6i6lo">Further information can be found in our <a href="http://web.archive.org/web/20231216140052/https://jisc-ac-uk-static-assets-prod.s3.eu-west-1.amazonaws.com/media/documents/jisc-articles-of-association.pdf">Articles of Association (pdf)</a>.</p><h4 data-block-key="1s94q">Conditions of institutional membership of Jisc</h4><p data-block-key="al02p">Institutional members of Jisc will need to adhere to a set of conditions of the VAT-exempt cost sharing group. These have been set for us by HM Revenue and Customs. If the circumstances of your organisation change and you are no longer able to comply with these conditions, you must let us know immediately. The conditions are as follows:</p><h4 data-block-key="bo98c">In respect of the services purchased from Jisc</h4><ol><li data-block-key="cgpmv">Prior to the end of each of Jisc's financial years (currently 1 August to 31 July) institutional members shall agree to purchase services that are in the cost sharing group (ie applicable services) from Jisc in the subsequent year and shall actually purchase one or more of the applicable services in that year</li></ol><p data-block-key="e8k09">Membership of the cost sharing group will be terminated automatically if the member does not purchase any of the applicable services in that year and VAT will be due at the prevailing rate on any relevant services to which your organisation subscribes from that point.</p><h4 data-block-key="e3h8f">In respect of the nature of the activities undertaken by the institutional member</h4><ol><li data-block-key="26qoo">The supplies made by the cost sharing group to the institutional member must be ‘directly necessary’ for their exempt and/or non-business activities in order to benefit from the VAT exemption</li><li data-block-key="ardh4">To the extent that the institutional member undertakes any taxable business activities, Jisc will be required to charge VAT on the taxable use proportion of the service. The institutional member shall provide to Jisc documentation supporting the apportionment of the taxable/exempt business use of the service in order that the VAT to be charged can be determined. This documentation could be, for example, the partial exemption workings included in the VAT return of the institutional member</li></ol><p data-block-key="c4b84">If an institutional member fails to provide Jisc with the required documentation, HMRC require that Jisc charges VAT on the full value of the service provided.</p><p data-block-key="2qrnk">Whilst the above steps may seem stringent, these are essential in order to protect the whole cost sharing group by ensuring it continues to meet HMRC’s conditions.</p><h4 data-block-key="9cn78">Changes to conditions of the VAT-exempt cost sharing group</h4><p data-block-key="80cr2">The conditions are based on current legislation relating to VAT as interpreted by HM Revenue & Customs' latest guidelines. Any changes to the applicable legislation or guidelines which requires amendments to be made to the conditions will be communicated to all institutional members in writing detailing the amendments.</p><h4 data-block-key="fk025">HM Revenue & Customs approved</h4><p data-block-key="a4ogn">We were very careful to get approval in advance from the VAT Policy Unit at HM Revenue & Customs and Jisc will be one of the largest VAT-exempt cost sharing groups that we are aware of.</p><h4 data-block-key="9jrj9">Changes to the composition of organisations, for example, mergers</h4><p data-block-key="535a0">Any change to the composition of your organisation should be reported to <a href="http://web.archive.org/web/20231216140052/mailto:governance@jisc.ac.uk">governance@jisc.ac.uk</a> as soon as possible to allow us to make the necessary changes to our records to ensure that you receive a seamless service.</p></div></div></details><details style="background-color:#fff" class=" border-t-0 font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack border-b-jiscAlto border-b-[.0625rem] border-x-0 border-solid " data-testid="expandable-block-3-expandable-2"><summary class=" font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack underline list-none cursor-pointer expandable-summary " data-testid="expandable-block-3-expandable-2-summary"><h3 class="flex items-center p-4 my-[unset] font-sans text-[1rem] antialiased font-normal leading-[1.5rem]" data-testid="expandable-block-3-expandable-2-heading-element"><span class="grow" data-testid="expandable-block-3-expandable-2-heading-content">Representation and engagement</span><span class="ml-2 shrink-0 sm:ml-4" data-testid="expandable-block-3-expandable-2-trigger-icon"><span aria-hidden="true" class="text-[.875rem]">Show</span><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down ml-2" role="img" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></span></h3></summary><div class="[&>p]:bg-jiscWhite] px-4 mt-2 mb-6" data-testid="expandable-block-3-expandable-2-content"><div class=" clearfix | prose | antialiased | font-sans | max-w-full | prose-h2:text-[2rem] prose-h2:font-normal prose-h2:leading-[3.0rem] prose-h2:sm:text-[2.25rem] prose-h2:md:text-[2.5rem] prose-h2:md:leading-[3.5rem] | prose-h2:mt-10 prose-h2:mb-6 first:prose-h2:mt-0 last:prose-h2:mb-0 prose-h3:text-[1.5rem] prose-h3:font-medium prose-h3:leading-[2rem] first:prose-h3:mt-0 last:prose-h3:mb-0 prose-h3:mt-10 prose-h3:mb-6 prose-h3:sm:text-[1.75rem] prose-h3:sm:leading-[2.5rem] prose-h3:md:text-[2rem] prose-h3:md:leading-[3rem] | prose-h4:text-[1.25rem] prose-h4:font-normal prose-h4:leading-[2rem] first:prose-h4:mt-0 last:prose-h4:mb-0 prose-h4:mt-10 prose-h4:mb-6 prose-h4:md:text-[1.5rem] prose-h4:md:leading-[2rem] | prose-h5:text-[1rem] prose-h5:font-medium prose-h5:leading-[1.5rem] prose-h5:mt-10 prose-h5:mb-6 first:prose-h5:mt-[unset] last:prose-h5:mb-[unset] prose-h5:md:text-[1.25rem] prose-h5:md:leading-[2rem] prose-h6:text-[1rem] prose-h6:font-semibold prose-h6:leading-[1.5rem] prose-h6:mt-10 prose-h6:mb-6 first:prose-h6:mt-[unset] last:prose-h6:mb-[unset] prose-p:my-6 prose-p:text-[1rem] prose-p:font-normal prose-p:leading-[1.5rem] first:prose-p:mt-[unset] last:prose-p:mb-[unset] empty:first:prose-p:-mt-6 prose-blockquote:my-[unset] prose-blockquote:ml-6 prose-blockquote:text-[1rem] prose-blockquote:not-italic prose-blockquote:font-normal prose-blockquote:leading-[1.5rem] prose-blockquote:border-solid prose-blockquote:border-0 prose-blockquote:border-l-[.0625rem] prose-p:prose-blockquote:py-3 before:prose-p:prose-blockquote:content-[unset] after:prose-p:prose-blockquote:content-[unset] prose-li:text-[1rem] prose-li:font-normal prose-li:leading-[1.5rem] | first:prose-li:mt-2 prose-li:pl-2 | first:prose-ol:mt-0 last:prose-ol:mb-0 prose-ol:my-6 prose-ol:pl-8 prose-ol:leading-[1.5rem] | first:prose-ul:mt-0 last:prose-ul:mb-0 prose-ul:my-6 prose-ul:pl-8 prose-ul:leading-[1.5rem] | prose-table:leading-[1.5rem] | prose-table:mt-[unset] prose-table:mb-[unset] | prose-table:border-collapse | prose-p:prose-td:text-[0.875rem] | prose-p:prose-th:text-[0.875rem] | prose-li:prose-th:text-[0.875rem] | prose-li:prose-td:text-[0.875rem] | prose-td:border-solid prose-td:border-l-[0rem] prose-td:border-r-[0rem] prose-td:border-jiscAlto | prose-td:border-b-[0.0625rem] prose-td:border-t-[0.0625rem] | prose-td:p-4 prose-td:align-middle prose-td:leading-[1.5rem]| prose-th:border-solid prose-th:border-l-[0rem] prose-th:border-r-[0rem] prose-th:border-jiscAlto | prose-th:border-b-[0.0625rem] prose-th:border-t-[0.0625rem] prose-th:border-b-jiscAlto prose-th:border-t-jiscAlto | prose-th:p-4 prose-th:align-middle prose-th:leading-[1.5rem] | prose-th:font-medium | prose-tr:border-b-jiscAlto prose-tr:border-t-jiscAlto | prose-img:block prose-img:max-w-full prose-img:h-auto prose-img:my-6 prose-img:leading-none | prose-a:font-normal prose-a:text-jiscBahamaBlue prose-a:underline | visited:prose-a:text-jiscPurple | focus:prose-a:text-jiscBlack focus:prose-a:bg-jiscDandelion focus:prose-a:outline focus:prose-a:outline-4 focus:prose-a:outline-transparent focus:prose-a:no-underline focus:prose-a:shadow-[0_.25rem_0_0_#fd6,_0_-.25rem_0_0_#fd6] | hover:prose-a:text-jiscRegalBlue | active:prose-a:text-jiscBlack | focus:active:prose-a:underline focus:active:prose-a:bg-transparent focus:active:prose-a:shadow-none | prose-strong:prose-a:text-jiscBahamaBlue | prose-strong:visited:prose-a:text-jiscPurple | prose-strong:focus:prose-a:text-jiscBlack | prose-strong:hover:prose-a:text-jiscRegalBlue | prose-strong:active:prose-a:text-jiscBlack || prose-blockquote:border-l-jiscAlto || marker:text-jiscMineShaft | prose-blockquote:text-jiscDoveGrey | prose-headings:text-jiscMineShaft | prose-li:text-jiscMineShaft | prose-ol:text-jiscMineShaft | prose-p:text-jiscMineShaft | prose-strong:text-jiscMineShaft | prose-table:text-jiscMineShaft | prose-ul:text-jiscMineShaft | | |"><p data-block-key="zh02n"></p><h3 data-block-key="8hnlc">Classes of membership</h3><p data-block-key="5h9eo">Jisc’s constitution allows for two classes of membership. One class comprises representative members, which includes Jisc’s original members and guarantors - the Association of Colleges (AoC), GuildHE and Universities UK (UUK). Each of these representative members holds 30% of the voting rights. The other class of membership comprises institutional members, which is open to all higher and further education organisations across the UK. This class holds 10% of the voting rights.</p><p data-block-key="i8sn">Further information can be found in our <a href="http://web.archive.org/web/20231216140052/https://jisc-ac-uk-static-assets-prod.s3.eu-west-1.amazonaws.com/media/documents/jisc-articles-of-association.pdf">Articles of Association (pdf)</a>.</p><h3 data-block-key="1stdm">How institutional members will be represented with regard to the governance matters of Jisc</h3><p data-block-key="fher5">As a formal necessity, the application form asks you to nominate a representative body (either UUK, GuildHE or the AoC) as a conduit through which institutional membership matters are dealt with. We recommend that institutional members appoint the most applicable representative member of Jisc.</p><p data-block-key="9de8k">Your organisation will not need to join the selected representative body in order for them to act as your conduit for institutional membership matters. Please select the body which you feel is most appropriate in order to complete the application process.</p><p data-block-key="bgm6p">The institutional membership matters being referred to are those formal company law procedures relating to your institutional membership of Jisc such as formal notice of general meetings. There is no distinct disadvantage to you (in terms of reduced voting position) by operating via a conduit and this is merely being used to save compliance and administrative costs.</p><h3 data-block-key="4s1te">Other opportunities to engage with Jisc</h3><p data-block-key="au3i6">Jisc has established an annual stakeholder strategic update event to which your organisation will be invited. </p><p data-block-key="70usp">If you do not wish to nominate a representative member to act in this way, please contact <a href="http://web.archive.org/web/20231216140052/mailto:governance@jisc.ac.uk">governance@jisc.ac.uk</a> and we will discuss alternative arrangements with you.</p></div></div></details><details style="background-color:#fff" class=" border-t-0 font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack border-b-jiscAlto border-b-[.0625rem] border-x-0 border-solid " data-testid="expandable-block-3-expandable-3"><summary class=" font-normal text-jiscBahamaBlue webkit-details-marker-hidden focus:text-jiscBlack focus:no-underline focus:bg-jiscDandelion focus:outline-transparent focus:outline focus:outline-4 focus-not-focus-visible-text-jiscBahamaBlue focus-not-focus-visible-underline focus-not-focus-visible-bg-transparent focus-not-focus-visible-outline-0 focus-not-focus-visible-hover-text-jiscRegalBlue active:text-jiscBlack underline list-none cursor-pointer expandable-summary " data-testid="expandable-block-3-expandable-3-summary"><h3 class="flex items-center p-4 my-[unset] font-sans text-[1rem] antialiased font-normal leading-[1.5rem]" data-testid="expandable-block-3-expandable-3-heading-element"><span class="grow" data-testid="expandable-block-3-expandable-3-heading-content">Leaving the group</span><span class="ml-2 shrink-0 sm:ml-4" data-testid="expandable-block-3-expandable-3-trigger-icon"><span aria-hidden="true" class="text-[.875rem]">Show</span><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down ml-2" role="img" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></span></h3></summary><div class="[&>p]:bg-jiscWhite] px-4 mt-2 mb-6" data-testid="expandable-block-3-expandable-3-content"><div class=" clearfix | prose | antialiased | font-sans | max-w-full | prose-h2:text-[2rem] prose-h2:font-normal prose-h2:leading-[3.0rem] prose-h2:sm:text-[2.25rem] prose-h2:md:text-[2.5rem] prose-h2:md:leading-[3.5rem] | prose-h2:mt-10 prose-h2:mb-6 first:prose-h2:mt-0 last:prose-h2:mb-0 prose-h3:text-[1.5rem] prose-h3:font-medium prose-h3:leading-[2rem] first:prose-h3:mt-0 last:prose-h3:mb-0 prose-h3:mt-10 prose-h3:mb-6 prose-h3:sm:text-[1.75rem] prose-h3:sm:leading-[2.5rem] prose-h3:md:text-[2rem] prose-h3:md:leading-[3rem] | prose-h4:text-[1.25rem] prose-h4:font-normal prose-h4:leading-[2rem] first:prose-h4:mt-0 last:prose-h4:mb-0 prose-h4:mt-10 prose-h4:mb-6 prose-h4:md:text-[1.5rem] prose-h4:md:leading-[2rem] | prose-h5:text-[1rem] prose-h5:font-medium prose-h5:leading-[1.5rem] prose-h5:mt-10 prose-h5:mb-6 first:prose-h5:mt-[unset] last:prose-h5:mb-[unset] prose-h5:md:text-[1.25rem] prose-h5:md:leading-[2rem] prose-h6:text-[1rem] prose-h6:font-semibold prose-h6:leading-[1.5rem] prose-h6:mt-10 prose-h6:mb-6 first:prose-h6:mt-[unset] last:prose-h6:mb-[unset] prose-p:my-6 prose-p:text-[1rem] prose-p:font-normal prose-p:leading-[1.5rem] first:prose-p:mt-[unset] last:prose-p:mb-[unset] empty:first:prose-p:-mt-6 prose-blockquote:my-[unset] prose-blockquote:ml-6 prose-blockquote:text-[1rem] prose-blockquote:not-italic prose-blockquote:font-normal prose-blockquote:leading-[1.5rem] prose-blockquote:border-solid prose-blockquote:border-0 prose-blockquote:border-l-[.0625rem] prose-p:prose-blockquote:py-3 before:prose-p:prose-blockquote:content-[unset] after:prose-p:prose-blockquote:content-[unset] prose-li:text-[1rem] prose-li:font-normal prose-li:leading-[1.5rem] | first:prose-li:mt-2 prose-li:pl-2 | first:prose-ol:mt-0 last:prose-ol:mb-0 prose-ol:my-6 prose-ol:pl-8 prose-ol:leading-[1.5rem] | first:prose-ul:mt-0 last:prose-ul:mb-0 prose-ul:my-6 prose-ul:pl-8 prose-ul:leading-[1.5rem] | prose-table:leading-[1.5rem] | prose-table:mt-[unset] prose-table:mb-[unset] | prose-table:border-collapse | prose-p:prose-td:text-[0.875rem] | prose-p:prose-th:text-[0.875rem] | prose-li:prose-th:text-[0.875rem] | prose-li:prose-td:text-[0.875rem] | prose-td:border-solid prose-td:border-l-[0rem] prose-td:border-r-[0rem] prose-td:border-jiscAlto | prose-td:border-b-[0.0625rem] prose-td:border-t-[0.0625rem] | prose-td:p-4 prose-td:align-middle prose-td:leading-[1.5rem]| prose-th:border-solid prose-th:border-l-[0rem] prose-th:border-r-[0rem] prose-th:border-jiscAlto | prose-th:border-b-[0.0625rem] prose-th:border-t-[0.0625rem] prose-th:border-b-jiscAlto prose-th:border-t-jiscAlto | prose-th:p-4 prose-th:align-middle prose-th:leading-[1.5rem] | prose-th:font-medium | prose-tr:border-b-jiscAlto prose-tr:border-t-jiscAlto | prose-img:block prose-img:max-w-full prose-img:h-auto prose-img:my-6 prose-img:leading-none | prose-a:font-normal prose-a:text-jiscBahamaBlue prose-a:underline | visited:prose-a:text-jiscPurple | focus:prose-a:text-jiscBlack focus:prose-a:bg-jiscDandelion focus:prose-a:outline focus:prose-a:outline-4 focus:prose-a:outline-transparent focus:prose-a:no-underline focus:prose-a:shadow-[0_.25rem_0_0_#fd6,_0_-.25rem_0_0_#fd6] | hover:prose-a:text-jiscRegalBlue | active:prose-a:text-jiscBlack | focus:active:prose-a:underline focus:active:prose-a:bg-transparent focus:active:prose-a:shadow-none | prose-strong:prose-a:text-jiscBahamaBlue | prose-strong:visited:prose-a:text-jiscPurple | prose-strong:focus:prose-a:text-jiscBlack | prose-strong:hover:prose-a:text-jiscRegalBlue | prose-strong:active:prose-a:text-jiscBlack || prose-blockquote:border-l-jiscAlto || marker:text-jiscMineShaft | prose-blockquote:text-jiscDoveGrey | prose-headings:text-jiscMineShaft | prose-li:text-jiscMineShaft | prose-ol:text-jiscMineShaft | prose-p:text-jiscMineShaft | prose-strong:text-jiscMineShaft | prose-table:text-jiscMineShaft | prose-ul:text-jiscMineShaft | | |"><p data-block-key="zh02n"></p><h3 data-block-key="1102v">Cancelling your membership of the VAT-exempt cost sharing group</h3><p data-block-key="17sut">Membership of the group can be cancelled by giving three months’ written notice at any point within a given year.</p><p data-block-key="b3hn1">Once membership ends, you will no longer be an institutional member of Jisc or be able to benefit from the savings of the VAT-exempt cost sharing group and VAT charges at the prevailing rate will apply to any relevant services.</p><p data-block-key="3s6jl">Jisc is within its rights to cancel an organisation's membership if any charges for applicable services are not paid in full within three months of them falling due, or if Jisc becomes aware that an organisation no longer complies with the conditions of the VAT-exempt cost sharing group.</p></div></div></details></section></div></div></div></div></article></main><footer aria-labelledby="site-footer" class="jss44"><div class="jss48 jss45 jss49"><div class="MuiContainer-root MuiContainer-maxWidthMd"><div class="MuiGrid-root jss57 MuiGrid-container"><div class="MuiGrid-root jss58 MuiGrid-item MuiGrid-grid-xs-12 MuiGrid-grid-sm-9"><h2 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data-block-key=\"ancgs\"\u003eThe application of the cost sharing group qualification criteria means that not all consultancy services are eligible. Please contact your relationship manager to discuss\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003cli data-block-key=\"dq94n\"\u003e\u003ca href=\"/digital-experience-insights\"\u003eDigital experience insights\u003c/a\u003e\u003c/li\u003e\u003cli data-block-key=\"2jkqf\"\u003e\u003ca href=\"/financial-x-ray\"\u003eFinancial X-ray\u003c/a\u003e\u003c/li\u003e\u003cli data-block-key=\"fsif2\"\u003e\u003ca href=\"/historical-texts\"\u003eHistorical Texts\u003c/a\u003e\u003c/li\u003e\u003cli data-block-key=\"29lgd\"\u003e\u003ca href=\"/journal-archives\"\u003eJournal Archives\u003c/a\u003e\u003c/li\u003e\u003cli data-block-key=\"44rr5\"\u003e\u003ca href=\"/penetration-testing\"\u003ePenetration testing\u003c/a\u003e\u003c/li\u003e\u003cli data-block-key=\"b3eft\"\u003e\u003ca href=\"/domain-registry\"\u003ePrimary domain name (domain registry)\u003c/a\u003e\u003c/li\u003e\u003cli data-block-key=\"44n29\"\u003e\u003ca href=\"/training/\"\u003eTraining\u003c/a\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp data-block-key=\"1j1q1\"\u003eIf you are a member of the cost sharing group and are able to provide confirmation of the exact taxable/exempt use of the service, Jisc will be able to reduce the amount of VAT chargeable to the taxable business use proportion of the service only. Please refer to the \u0026#x27;liability and conditions\u0026#x27; section for further details.\u003c/p\u003e\u003ch2 id=\"your-membership-uk3l\" data-block-key=\"uk3l\"\u003eYour membership\u003c/h2\u003e\u003cp data-block-key=\"f1dkn\"\u003eThe VAT-exempt cost sharing group is separate from your membership of Jisc. If you choose not to join the group you will continue to benefit from the services you receive as a member of Jisc. However, you will not be able to benefit from the savings of the group and VAT charges at the prevailing rate will be applied to relevant services as appropriate. \u003c/p\u003e","id":"5b784786-961b-46f9-8c93-226d3e8f3ddf"},{"type":"expandable_content","value":{"expandable_heading_element":"h3","background":"white","custom_background_colour":"","expandables":[{"heading":"Further information","content":"\u003ch4 data-block-key=\"k0gin\"\u003eWhy aren\u0026#x27;t all our services in the VAT-exempt cost sharing group\u003c/h4\u003e\u003cp data-block-key=\"a3ck2\"\u003eThere will be some services which will still attract VAT. These VAT-able services arise when the charge is totally or substantially for third party costs and where there would be a significant adverse impact on Jisc’s VAT recovery rate, and therefore our cost base, if they were invoiced within the cost sharing group. We will ensure that this approach is reviewed continually in order to provide the maximum benefit for our members.\u003c/p\u003e\u003cp data-block-key=\"31bbp\"\u003eThe Jisc subscription is not part of the VAT-exempt cost sharing group due to a more favourable way of managing the VAT on the subscription charge.\u003c/p\u003e\u003ch4 data-block-key=\"57gdb\"\u003eSecond Janet fibre connections\u003c/h4\u003e\u003cp data-block-key=\"6vq8o\"\u003eThe cost of your organisation\u0026#x27;s primary Janet connection is included within the Jisc subscription. VAT is applicable on the subscription charge for any organisation paying a Jisc subscription. \u003c/p\u003e\u003cp data-block-key=\"favi9\"\u003eRegarding additional connections, Janet leases telecoms circuits from the relevant local commercial telecoms provider on a +VAT basis and recharges these non-pay costs, without a markup, to your organisation on a +VAT basis. There is thus no VAT advantage to either your organisation or Jisc from placing this in the cost sharing group.\u003c/p\u003e"}]},"id":"ca866e7e-8256-4533-8e65-6b68df8ab477"},{"type":"content_block","value":"\u003cp data-block-key=\"vr2k8\"\u003e\u003c/p\u003e\u003ch2 id=\"joining-the-group-2a7ii\" data-block-key=\"2a7ii\"\u003eJoining the group\u003c/h2\u003e\u003cp data-block-key=\"ega9s\"\u003eEvery UK higher and further education organisation has the opportunity to join. \u003ca href=\"https://docs.google.com/spreadsheets/d/1gJP4WScQuV2nKFbHF3ifHgzPdHgQcenvp--fCdDAfns/edit#gid=0\"\u003eView our VAT-exempt cost sharing group register of members\u003c/a\u003e\u003c/p\u003e\u003cp data-block-key=\"67q27\"\u003ePlease contact \u003ca href=\"mailto:governance@jisc.ac.uk\"\u003egovernance@jisc.ac.uk\u003c/a\u003e for further information, including how to apply. Unfortunately, Jisc and its officers and employees cannot give you legal, financial or tax advice. There should only be one application per organisation.\u003c/p\u003e","id":"b0a736f1-f795-46a0-88f8-2d36902ac262"},{"type":"expandable_content","value":{"expandable_heading_element":"h3","background":"white","custom_background_colour":"","expandables":[{"heading":"Liability and conditions","content":"\u003cp data-block-key=\"k0gin\"\u003e\u003c/p\u003e\u003cp data-block-key=\"8t63a\"\u003eIn order to join the VAT-exempt cost sharing group you will need to register as an \u0026#x27;institutional member\u0026#x27; of Jisc.\u003c/p\u003e\u003ch4 data-block-key=\"6pbqk\"\u003eLiability associated with being an \u0026#x27;institutional member\u0026#x27; of Jisc\u003c/h4\u003e\u003cp data-block-key=\"743u3\"\u003eEvery institutional member of Jisc will have its liability limited to £1, payable only in the event of Jisc ceasing to exist following an insolvent winding up. The £1 liability stems from the fact that Jisc is a company limited by guarantee. Jisc is registered at Companies House and with the Charity Commission.\u003c/p\u003e\u003cp data-block-key=\"6i6lo\"\u003eFurther information can be found in our \u003ca href=\"https://jisc-ac-uk-static-assets-prod.s3.eu-west-1.amazonaws.com/media/documents/jisc-articles-of-association.pdf\"\u003eArticles of Association (pdf)\u003c/a\u003e.\u003c/p\u003e\u003ch4 data-block-key=\"1s94q\"\u003eConditions of institutional membership of Jisc\u003c/h4\u003e\u003cp data-block-key=\"al02p\"\u003eInstitutional members of Jisc will need to adhere to a set of conditions of the VAT-exempt cost sharing group. These have been set for us by HM Revenue and Customs. If the circumstances of your organisation change and you are no longer able to comply with these conditions, you must let us know immediately. The conditions are as follows:\u003c/p\u003e\u003ch4 data-block-key=\"bo98c\"\u003eIn respect of the services purchased from Jisc\u003c/h4\u003e\u003col\u003e\u003cli data-block-key=\"cgpmv\"\u003ePrior to the end of each of Jisc\u0026#x27;s financial years (currently 1 August to 31 July) institutional members shall agree to purchase services that are in the cost sharing group (ie applicable services) from Jisc in the subsequent year and shall actually purchase one or more of the applicable services in that year\u003c/li\u003e\u003c/ol\u003e\u003cp data-block-key=\"e8k09\"\u003eMembership of the cost sharing group will be terminated automatically if the member does not purchase any of the applicable services in that year and VAT will be due at the prevailing rate on any relevant services to which your organisation subscribes from that point.\u003c/p\u003e\u003ch4 data-block-key=\"e3h8f\"\u003eIn respect of the nature of the activities undertaken by the institutional member\u003c/h4\u003e\u003col\u003e\u003cli data-block-key=\"26qoo\"\u003eThe supplies made by the cost sharing group to the institutional member must be ‘directly necessary’ for their exempt and/or non-business activities in order to benefit from the VAT exemption\u003c/li\u003e\u003cli data-block-key=\"ardh4\"\u003eTo the extent that the institutional member undertakes any taxable business activities, Jisc will be required to charge VAT on the taxable use proportion of the service. The institutional member shall provide to Jisc documentation supporting the apportionment of the taxable/exempt business use of the service in order that the VAT to be charged can be determined. This documentation could be, for example, the partial exemption workings included in the VAT return of the institutional member\u003c/li\u003e\u003c/ol\u003e\u003cp data-block-key=\"c4b84\"\u003eIf an institutional member fails to provide Jisc with the required documentation, HMRC require that Jisc charges VAT on the full value of the service provided.\u003c/p\u003e\u003cp data-block-key=\"2qrnk\"\u003eWhilst the above steps may seem stringent, these are essential in order to protect the whole cost sharing group by ensuring it continues to meet HMRC’s conditions.\u003c/p\u003e\u003ch4 data-block-key=\"9cn78\"\u003eChanges to conditions of the VAT-exempt cost sharing group\u003c/h4\u003e\u003cp data-block-key=\"80cr2\"\u003eThe conditions are based on current legislation relating to VAT as interpreted by HM Revenue \u0026amp; Customs\u0026#x27; latest guidelines. Any changes to the applicable legislation or guidelines which requires amendments to be made to the conditions will be communicated to all institutional members in writing detailing the amendments.\u003c/p\u003e\u003ch4 data-block-key=\"fk025\"\u003eHM Revenue \u0026amp; Customs approved\u003c/h4\u003e\u003cp data-block-key=\"a4ogn\"\u003eWe were very careful to get approval in advance from the VAT Policy Unit at HM Revenue \u0026amp; Customs and Jisc will be one of the largest VAT-exempt cost sharing groups that we are aware of.\u003c/p\u003e\u003ch4 data-block-key=\"9jrj9\"\u003eChanges to the composition of organisations, for example, mergers\u003c/h4\u003e\u003cp data-block-key=\"535a0\"\u003eAny change to the composition of your organisation should be reported to \u003ca href=\"mailto:governance@jisc.ac.uk\"\u003egovernance@jisc.ac.uk\u003c/a\u003e as soon as possible to allow us to make the necessary changes to our records to ensure that you receive a seamless service.\u003c/p\u003e"},{"heading":"Representation and engagement","content":"\u003cp data-block-key=\"zh02n\"\u003e\u003c/p\u003e\u003ch3 data-block-key=\"8hnlc\"\u003eClasses of membership\u003c/h3\u003e\u003cp data-block-key=\"5h9eo\"\u003eJisc’s constitution allows for two classes of membership. One class comprises representative members, which includes Jisc’s original members and guarantors - the Association of Colleges (AoC), GuildHE and Universities UK (UUK). Each of these representative members holds 30% of the voting rights. The other class of membership comprises institutional members, which is open to all higher and further education organisations across the UK. This class holds 10% of the voting rights.\u003c/p\u003e\u003cp data-block-key=\"i8sn\"\u003eFurther information can be found in our \u003ca href=\"https://jisc-ac-uk-static-assets-prod.s3.eu-west-1.amazonaws.com/media/documents/jisc-articles-of-association.pdf\"\u003eArticles of Association (pdf)\u003c/a\u003e.\u003c/p\u003e\u003ch3 data-block-key=\"1stdm\"\u003eHow institutional members will be represented with regard to the governance matters of Jisc\u003c/h3\u003e\u003cp data-block-key=\"fher5\"\u003eAs a formal necessity, the application form asks you to nominate a representative body (either UUK, GuildHE or the AoC) as a conduit through which institutional membership matters are dealt with. We recommend that institutional members appoint the most applicable representative member of Jisc.\u003c/p\u003e\u003cp data-block-key=\"9de8k\"\u003eYour organisation will not need to join the selected representative body in order for them to act as your conduit for institutional membership matters. Please select the body which you feel is most appropriate in order to complete the application process.\u003c/p\u003e\u003cp data-block-key=\"bgm6p\"\u003eThe institutional membership matters being referred to are those formal company law procedures relating to your institutional membership of Jisc such as formal notice of general meetings. There is no distinct disadvantage to you (in terms of reduced voting position) by operating via a conduit and this is merely being used to save compliance and administrative costs.\u003c/p\u003e\u003ch3 data-block-key=\"4s1te\"\u003eOther opportunities to engage with Jisc\u003c/h3\u003e\u003cp data-block-key=\"au3i6\"\u003eJisc has established an annual stakeholder strategic update event to which your organisation will be invited. \u003c/p\u003e\u003cp data-block-key=\"70usp\"\u003eIf you do not wish to nominate a representative member to act in this way, please contact \u003ca href=\"mailto:governance@jisc.ac.uk\"\u003egovernance@jisc.ac.uk\u003c/a\u003e and we will discuss alternative arrangements with you.\u003c/p\u003e"},{"heading":"Leaving the group","content":"\u003cp data-block-key=\"zh02n\"\u003e\u003c/p\u003e\u003ch3 data-block-key=\"1102v\"\u003eCancelling your membership of the VAT-exempt cost sharing group\u003c/h3\u003e\u003cp data-block-key=\"17sut\"\u003eMembership of the group can be cancelled by giving three months’ written notice at any point within a given year.\u003c/p\u003e\u003cp data-block-key=\"b3hn1\"\u003eOnce membership ends, you will no longer be an institutional member of Jisc or be able to benefit from the savings of the VAT-exempt cost sharing group and VAT charges at the prevailing rate will apply to any relevant services.\u003c/p\u003e\u003cp data-block-key=\"3s6jl\"\u003eJisc is within its rights to cancel an organisation\u0026#x27;s membership if any charges for applicable services are not paid in full within three months of them falling due, or if Jisc becomes aware that an organisation no longer complies with the conditions of the VAT-exempt cost sharing group.\u003c/p\u003e"}]},"id":"0fbc4f4d-209b-4931-a3d3-78cb7c25c4b3"}],"redirect_url":""}},"__N_SSP":true},"page":"/[...path]","query":{"path":["membership","vat-exempt-cost-sharing-group"]},"buildId":"OfOpKwrpOTJALqp3MpBPP","isFallback":false,"gssp":true,"scriptLoader":[]}</script></body></html>