CINXE.COM

<!DOCTYPE html>     <html class="no-js" lang="en-GB"> <head><script type="text/javascript" src="https://web-static.archive.org/_static/js/bundle-playback.js?v=7YQSqjSh" charset="utf-8"></script> <script type="text/javascript" src="https://web-static.archive.org/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="https://web-static.archive.org/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("http://web.archive.org/web"); __wm.wombat("https://www.jisc.ac.uk/membership/vat-exempt-cost-sharing-group","20230320150247","http://web.archive.org/","web","https://web-static.archive.org/_static/", "1679324567"); </script> <link rel="stylesheet" type="text/css" href="https://web-static.archive.org/_static/css/banner-styles.css?v=p7PEIJWi" /> <link rel="stylesheet" type="text/css" href="https://web-static.archive.org/_static/css/iconochive.css?v=3PDvdIFv" />  <title>VAT-exempt cost sharing group | Jisc</title> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"/> <script type="text/javascript">var jiscp = {"joid":"-1","name":"","sector":"","region":""};</script> <link rel="preconnect" href="//web.archive.org/web/20230320150247/https://cdn-eu.dynamicyield.com/"> <link rel="preconnect" href="//web.archive.org/web/20230320150247/https://st-eu.dynamicyield.com/"> <link rel="preconnect" href="//web.archive.org/web/20230320150247/https://rcom-eu.dynamicyield.com/"> <link rel="dns-prefetch" href="//web.archive.org/web/20230320150247/https://cdn-eu.dynamicyield.com/"> <link rel="dns-prefetch" href="//web.archive.org/web/20230320150247/https://st-eu.dynamicyield.com/"> <link rel="dns-prefetch" href="//web.archive.org/web/20230320150247/https://rcom-eu.dynamicyield.com/"> <script> var cookiestring = new RegExp("jisc_eprivacy" + '[^;]+').exec(document.cookie); var value = unescape(!!cookiestring ? cookiestring.toString().replace(/^[^=]+/, '').replace('=', '') : ''); if(value === "active-consent") { var script1 = document.createElement('script'); var script2 = document.createElement('script'); script1.src = "//web.archive.org/web/20230320150247/https://cdn-eu.dynamicyield.com/api/9877327/api_dynamic.js"; script2.src = "//web.archive.org/web/20230320150247/https://cdn-eu.dynamicyield.com/api/9877327/api_static.js"; document.getElementsByTagName('head')[0].appendChild(script1); document.getElementsByTagName('head')[0].appendChild(script2); } </script><script> var cookiestring = new RegExp("jisc_eprivacy" + '[^;]+').exec(document.cookie); var value = unescape(!!cookiestring ? cookiestring.toString().replace(/^[^=]+/, '').replace('=', '') : ''); if(value === "active-consent") { (function(h,o,t,j,a,r){ h.hj=h.hj||function(){(h.hj.q=h.hj.q||[]).push(arguments)}; h._hjSettings={hjid:2326029,hjsv:6}; a=o.getElementsByTagName('head')[0]; r=o.createElement('script');r.async=1; r.src=t+h._hjSettings.hjid+j+h._hjSettings.hjsv; a.appendChild(r); })(window,document,'http://web.archive.org/web/20230320150247/https://static.hotjar.com/c/hotjar-','.js?sv='); } </script> <link rel="shortcut icon" href="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/favicon.ico"/> <meta name="description" content="Every UK higher and further education organisation has the opportunity to join Jisc's VAT-exempt cost sharing group. "/> <link rel="canonical" href="http://web.archive.org/web/20230320150247/https://www.jisc.ac.uk/membership/vat-exempt-cost-sharing-group"/> <link rel="shortlink" href="http://web.archive.org/web/20230320150247/https://www.jisc.ac.uk/node/17506"/> <meta property="og:site_name" content="Jisc"/> <meta property="og:type" content="website"/> <meta property="og:url" content="http://web.archive.org/web/20230320150247/https://www.jisc.ac.uk/membership/vat-exempt-cost-sharing-group"/> <meta property="og:title" content="VAT-exempt cost sharing group"/> <meta property="og:description" content="Every UK higher and further education organisation has the opportunity to join Jisc's VAT-exempt cost sharing group. "/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:site" content="@jisc"/> <meta name="twitter:url" content="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/membership/vat-exempt-cost-sharing-group"/> <meta name="twitter:title" content="VAT-exempt cost sharing group"/> <meta name="twitter:description" content="Every UK higher and further education organisation has the opportunity to join Jisc's VAT-exempt cost sharing group. "/> <link rel="alternate" type="application/rss+xml" title="Jisc blog feed" href="http://web.archive.org/web/20230320150247/https://feeds.feedburner.com/JISCBlog"/> <link rel="alternate" type="application/rss+xml" title="Jisc news feed" href="http://web.archive.org/web/20230320150247/https://feeds2.feedburner.com/ac/uabG"/> <link rel="alternate" type="application/rss+xml" title="Jisc events feed" href="http://web.archive.org/web/20230320150247/https://feeds2.feedburner.com/ac/toXU"/> <link rel="alternate" type="application/rss+xml" title="Jisc jobs feed" href="http://web.archive.org/web/20230320150247/https://feeds.feedburner.com/JiscJobVacanciesWebFeed"/> <link rel="alternate" type="application/rss+xml" title="Jisc podcasts feed" href="http://web.archive.org/web/20230320150247/https://feeds.feedburner.com/JiscPodcast"/> <link rel="apple-touch-icon" sizes="144x144" href="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/apple-touch-icon-144x144-precomposed.png"> <link rel="apple-touch-icon" sizes="114x114" href="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/apple-touch-icon-114x114-precomposed.png"> <link rel="apple-touch-icon" sizes="57x57" href="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/apple-touch-icon-57x57-precomposed.png"> <link rel="apple-touch-icon" sizes="72x72" href="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/apple-touch-icon-72x72-precomposed.png"> <link rel="apple-touch-icon" href="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/apple-touch-icon-precomposed.png"> <link rel="apple-touch-icon" href="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/apple-touch-icon.png">  <meta property="fb:pages" content="499379160101212"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <meta content="width=device-width,initial-scale=1.0" name="viewport"/> <meta content="on" http-equiv="cleartype"/>  <meta name="format-detection" content="telephone=no"/> <meta name="google-site-verification" content="UNqcoVblscrmuOfPyGUTeRMyNRcroUK_U9ghx-PFl0Q"/> <link href="//web.archive.org/web/20230320150247cs_/https://fonts.googleapis.com/css?family=Roboto:300,300i,400,400i,500,500i" rel="stylesheet"> <link href="http://web.archive.org/web/20230320150247cs_/https://fonts.googleapis.com/css2?family=Roboto+Slab&display=swap" rel="stylesheet"> <link rel="stylesheet" href="http://web.archive.org/web/20230320150247cs_/https://www.jisc.ac.uk/sites/default/files/css/css_rEI_5cK_B9hB4So2yZUtr5weuEV3heuAllCDE6XsIkI.css"/> <link rel="stylesheet" href="http://web.archive.org/web/20230320150247cs_/https://www.jisc.ac.uk/sites/default/files/css/css_oBsiHIoIA5lAPqK9E6jDdaNe3tAN5Nagql7giHq9cno.css"/> <link rel="stylesheet" href="http://web.archive.org/web/20230320150247cs_/https://www.jisc.ac.uk/sites/default/files/css/css_PsIMLeNhMOWYLk90AWTJ5AtR6KQeGbR_YScSoC_7uSM.css" media="print"/> <style type="text/css"> .cookie-bar { color: #fff; background-color: #0d224c;} .cookie-bar__confirm2, .cookie-bar__confirm, .cookie-bar__reject { padding: .9rem 1.8rem; color: #0D224E!important; line-height: 1; text-align: center; text-decoration: none!important; background-color: #fff; margin-left: 25px ; margin-left: 2.5rem ; font-size: 18px ; font-size: 1.8rem ; line-height: 22px ; line-height: 2.2rem ; -webkit-border-radius: 3px; -moz-border-radius: 3px; -ms-border-radius: 3px; -o-border-radius: 3px; border-radius: 3px; } .cookie-bar__confirm2:visited, .cookie-bar__confirm:visited, .cookie-bar__reject:visited { color: #0D224E; } @media print { .cookie-bar__reject:visited { color: #0D224E; } } .cookie-bar__confirm2:focus, .cookie-bar__confirm:focus, .cookie-bar__reject:focus { color: #007aaa; background-color: #d9d9d9; outline: 0.3rem solid #fd6; } .cookie-bar__confirm2:hover, .cookie-bar__confirm:hover, .cookie-bar__reject:hover { box-shadow: 0 0.3rem 1.2rem rgba(0, 0, 0, 0.23), 0 0.3rem 1.2rem rgba(0, 0, 0, 0.16); color: #0D224E; background-color: #d9d9d9; transition: all 0.3s cubic-bezier(0.25, 0.8, 0.25, 1); } .cookie-bar__reject:hover { transition: none; } .cookie-bar__reject:active { box-shadow: none; } .cookie-bar__confirm2:focus:hover, .cookie-bar__confirm:focus:hover, .cookie-bar__reject:focus:hover { color: #0D224E; text-decoration: none; background-color:#d9d9d9; outline: 0.3rem solid #fd6; } .cookie-bar__confirm2:active, .cookie-bar__confirm:active, .cookie-bar__reject:active { color: #0D224E; text-decoration: none; background-color: #d9d9d9; outline: 0.3rem solid #fd6; } </style> <script> dataLayer = []; </script> <script src="/web/20230320150247js_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/js/vendor/modernizr.js"></script> <script src="/web/20230320150247js_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/js/vendor/a11y-toggle.min.js"></script>  </head> <body class="jisc not-front no-sidebars node-type-generic-content">  <noscript><iframe src="http://web.archive.org/web/20230320150247if_/https://www.googletagmanager.com/ns.html?id=GTM-PWX6FN" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>  <div id="cookie-bar-main" class="cookie-bar" style="display: none;"> <div class="inner"> <p class="cookie-bar__notification">We use cookies to give you the best experience and to help improve our website</p> <p> <a class="cookie-bar__link" href="/web/20230320150247/https://www.jisc.ac.uk/website/cookies">Find out more about how we use cookies</a> </p> <p class="cookie-bar__options-title">Choose whether to use cookies:</p> <p class="cookie-bar__options"> <a href="#" class="cookie-bar__reject">No thanks</a> <a href="#" class="cookie-bar__confirm">Yes, I accept</a> </p> </div> </div> <header class="masthead jsSiteMasthead" role="banner" xmlns="http://www.w3.org/1999/html"> <div class="inner"> <a id="skiplinks" class="visuallyhidden focusable in-page" href="#main"> <span>Skip to main content</span> </a> </div> <div class="c-main-site-header jsMainSiteHeader"> <div class="c-main-site-header__primary-signpost c-main-site-header__primary-signpost--has-nav-items "> <div class="c-main-site-header__container"> <div class="c-main-site-header__primary-signpost-inner"> <p class="c-main-site-header__brand"> <a class="c-main-site-header__brand-link" href="/web/20230320150247/https://www.jisc.ac.uk/" title="Go to the Jisc homepage"> <img class="c-main-site-header__brand-img" src="http://web.archive.org/web/20230320150247im_/https://www.jisc.ac.uk/sites/all/themes/jisc_clean/img/jisc-logo.svg" alt="Jisc"/> </a> </p> <nav class="c-main-site-header__you-are-in" aria-label="Breadcrumb"> <p class="c-main-site-header__you-are-in-title">You are in:</p> <ul class="c-main-site-header__you-are-in-list"> <li><a href="/web/20230320150247/https://www.jisc.ac.uk/membership">Membership</a></li><li><span>VAT-exempt cost sharing group</span></li> </ul> </nav> <div class="c-main-site-header__utilities"> <p class="c-main-site-header__utilities-title">Utilities:</p> <ul class="c-main-site-header__utilities-list c-main-site-header__utilities-list--menu-triggers"> <li class="c-main-site-header__utilities-item"> <button class="c-main-site-header__trigger c-main-site-header__trigger--enabled jsUtilityTrigger" data-a11y-toggle="a11ytoggle-siteSearchTarget" data-trigger-role="search" aria-label="Search this website"> <div class="c-main-site-header__trigger-search-icon jsFnbMenuIconTrigger" data-icon-role="search"> <span class="c-main-site-header__trigger-search-icon-circle"></span> <span class="c-main-site-header__trigger-search-icon-handle"></span> </div> <span class="c-main-site-header__trigger-copy">Search this website</span> </button> </li> <li class="c-main-site-header__utilities-item"> <button class="c-main-site-header__trigger c-main-site-header__trigger--enabled jsUtilityTrigger" data-a11y-toggle="a11ytoggle-siteMenuTarget" data-trigger-role="navigation" aria-label="Site navigation"> <div class="c-main-site-header__trigger-menu-icon jsFnbMenuIconTrigger" data-icon-role="navigation"> <span class="c-main-site-header__trigger-menu-icon-line"></span> <span class="c-main-site-header__trigger-menu-icon-line"></span> <span class="c-main-site-header__trigger-menu-icon-line"></span> </div> <span class="c-main-site-header__trigger-copy">Site navigation</span> </button> </li> </ul> <ul class="c-main-site-header__utilities-list c-main-site-header__utilities-list--nav-and-site-search"> <li class="c-main-site-header__utilities-item"> <div class="search search--not-front" id="search"> <span class="c-main-site-header__site-search-label-copy">Search the Jisc website</span> <form action="/web/20230320150247/https://www.jisc.ac.uk/search" method="post" id="search-api-page-search-form-search-" accept-charset="UTF-8"> <label class="visuallyhidden" for="search_term"><span class="form-fields__label-text">Search </span></label> <input class="ui-autocomplete-input" placeholder="Search Jisc" id="search_term" autocomplete="off" type="text" name="keys_1" value="" size="30" maxlength="128"/> <input type="hidden" name="id" value="1"/> <a href="#" class="close ico ico-cross">Clear search results</a><input class="ico ico-search-glass" type="submit" id="edit-submit-1" name="op" value="Search"/><input type="hidden" name="form_build_id" value="form-yxTva9pXKqRnEgwLZRODvBml-aFzX97ejSeSZMbichs"/> <input type="hidden" name="form_id" value="search_api_page_search_form_search_"/> </form> <div id="search-results" class="search-results-dropdown"> <p class="search-results__intro"></p> </div> </div> </li> </ul> </div> </div> </div> </div> <div class="c-main-site-header__menu jsMenuTarget" id="a11ytoggle-siteSearchTarget" data-is-small-viewport=""> <div class="c-main-site-header__site-search c-main-site-header__site-search--in-menu" role="search"> <div class="search search--not-front" id="search"> <span class="c-main-site-header__site-search-label-copy">Search the Jisc website</span> <form action="/web/20230320150247/https://www.jisc.ac.uk/search" method="post" id="search-api-page-search-form-search-" accept-charset="UTF-8"> <label class="visuallyhidden" for="search_term"><span class="form-fields__label-text">Search </span></label> <input class="ui-autocomplete-input" placeholder="Search Jisc" id="search_term" autocomplete="off" type="text" name="keys_1" value="" size="30" maxlength="128"/> <input type="hidden" name="id" value="1"/> <a href="#" class="close ico ico-cross">Clear search results</a><input class="ico ico-search-glass" type="submit" id="edit-submit-1" name="op" value="Search"/><input type="hidden" name="form_build_id" value="form-yxTva9pXKqRnEgwLZRODvBml-aFzX97ejSeSZMbichs"/> <input type="hidden" name="form_id" value="search_api_page_search_form_search_"/> </form> <div id="search-results" class="search-results-dropdown"> <p class="search-results__intro"></p> </div> </div> </div> </div> <div class="c-main-site-header__menu jsMenuTarget" id="a11ytoggle-siteMenuTarget" data-is-small-viewport=""> <nav> <div class="c-main-site-header__main-nav jsMainNavHook"> <p class="c-main-site-header__main-nav-title">Navigation:</p> <div class="c-main-site-header__main-nav-secondary jsMainNavSecondaryHook"> <ul class="c-main-site-header__container"><li class="c-main-site-header__main-nav-item"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/our-catalogue-of-services-for-further-education" class="c-main-site-header__main-nav-link">FE catalogue</a></li> <li class="c-main-site-header__main-nav-item"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/further-education-subscription" class="c-main-site-header__main-nav-link">FE subscription</a></li> <li class="c-main-site-header__main-nav-item"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/our-catalogue-of-services-for-higher-education" class="c-main-site-header__main-nav-link">HE catalogue</a></li> <li class="c-main-site-header__main-nav-item"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/higher-education-subscription" class="c-main-site-header__main-nav-link">HE subscription</a></li> <li class="c-main-site-header__main-nav-item"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/our-catalogue-of-services-for-alternative-providers" class="c-main-site-header__main-nav-link">Independent HE providers</a></li> <li class="c-main-site-header__main-nav-item"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/our-catalogue-of-services-for-research" class="c-main-site-header__main-nav-link">Research catalogue</a></li> <li class="c-main-site-header__main-nav-item active-trail"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/vat-exempt-cost-sharing-group" class="c-main-site-header__main-nav-link--current c-main-site-header__main-nav-link active-trail active">Cost sharing group</a></li> <li class="c-main-site-header__main-nav-item"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/stories" class="c-main-site-header__main-nav-link">Member stories</a></li> </ul> </div> </div> </nav> </div> </div> </header> <main id="main" class="jsMainContent" role="main"> <div class="inner l-pull-left featured top-bar"> <div class="l-centre-offset row"> </div> </div> <section class="t-generic-content"> <div class="inner"><div id="target-space"></div></div>  <div class="inner l-pull-left featured top-bar"> <div class="l-centre-offset"> <article class="article-full"> <header class="article-full__header"> <div class="row"> <div class="col span-9"> <h1 class="page-title">VAT-exempt cost sharing group</h1> </div> <div class="col span-3"> </div> </div> </header> <div class="row"> <div class="col span-9"> <p class="field field-type-text-long article-full__strapline">Every UK higher and further education organisation has the opportunity to join Jisc's VAT-exempt cost sharing group. </p> <div class="article-full__body">  <p>All organisations who are in the group will save the VAT on the following optional services<a class="footnote" id="footnoteref1_c44lyxb" href="#footnote1_c44lyxb">1</a>:</p><ul><li><a href="/web/20230320150247/https://www.jisc.ac.uk/consultancy">Consultancy</a> <a class="footnote" id="footnoteref2_hs5q62e" href="#footnote2_hs5q62e">2</a></li><li><a href="/web/20230320150247/https://www.jisc.ac.uk/digital-experience-insights">Digital experience insights</a></li><li><a href="/web/20230320150247/https://www.jisc.ac.uk/financial-x-ray">Financial X-ray</a></li><li><a href="/web/20230320150247/https://www.jisc.ac.uk/historical-texts">Historical Texts</a></li><li><a href="/web/20230320150247/https://www.jisc.ac.uk/journal-archives">Journal Archives</a></li><li><a href="/web/20230320150247/https://www.jisc.ac.uk/penetration-testing">Penetration testing</a></li><li><a href="/web/20230320150247/https://www.jisc.ac.uk/domain-registry">Primary domain name (domain registry)</a></li><li><a href="/web/20230320150247/https://www.jisc.ac.uk/training">Training</a></li></ul><p>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><section class="is-collapsible is-collapsible--blue user-created"><h3 class="cx_collapsibles__trigger">Further information</h3><div class="cx_collapsibles__target"><h3>Why aren't all our services in the VAT-exempt cost sharing group</h3><p>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>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><h3>Second Janet fibre connections</h3><p>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>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></section><h2>Joining the group</h2><p>Every UK higher and further education organisation has the opportunity to join.</p><p>Please contact <a href="http://web.archive.org/web/20230320150247/mailto:governance@jisc.ac.uk?subject=VAT-exempt%20cost%20sharing%20group%20enquiry">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><section class="is-collapsible is-collapsible--blue user-created "><h3 class="cx_collapsibles__trigger">Liability and conditions</h3><div class="cx_collapsibles__target"><p>In order to join the VAT-exempt cost sharing group you will need to register as an 'institutional member' of Jisc.</p><h3>Liability associated with being an 'institutional member' of Jisc</h3><p>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>Further information can be found in our <a href="/web/20230320150247/https://www.jisc.ac.uk/sites/default/files/jisc-charity-articles-january-2017.pdf">Articles of Association (pdf)</a>.</p><h3>Conditions of institutional membership of Jisc</h3><p>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>In respect of the services purchased from Jisc</h4><ol><li style="font-size:1.8rem">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>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>In respect of the nature of the activities undertaken by the institutional member</h4><ol start="2"><li style="font-size:1.8rem">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 style="font-size:1.8rem">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>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>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><h3>Changes to conditions of the VAT-exempt cost sharing group</h3><p>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><h3>HM Revenue & Customs approved</h3><p>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><h3>Changes to the composition of organisations eg mergers</h3><p>Any change to the composition of your organisation should be reported to <a href="http://web.archive.org/web/20230320150247/mailto:governance@jisc.ac.uk?subject=VAT-exempt%20cost%20sharing%20group%20enquiry">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></section><section class="is-collapsible is-collapsible--blue user-created "><h3 class="cx_collapsibles__trigger">Representation and engagement</h3><div class="cx_collapsibles__target"><h3>Classes of membership</h3><p>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 (<span class="lexicon-term has-tooltip" title="Association of Colleges"><abbr title="Association of Colleges">AoC</abbr></span>), GuildHE and Universities UK (<span class="lexicon-term has-tooltip" title="Universities UK"><abbr title="Universities UK">UUK</abbr></span>). 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>Further information can be found in our <a href="/web/20230320150247/https://www.jisc.ac.uk/sites/default/files/jisc-charity-articles-january-2017.pdf">Articles of Association (pdf)</a>.</p><h3>How institutional members will be represented with regard to the governance matters of Jisc</h3><p>As a formal necessity, the application form asks you to nominate a representative body (either <span class="lexicon-term has-tooltip" title="Universities UK"><abbr title="Universities UK">UUK</abbr></span>, GuildHE or the <span class="lexicon-term has-tooltip" title="Association of Colleges"><abbr title="Association of Colleges">AoC</abbr></span>) 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>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>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>Other opportunities to engage with Jisc</h3><p>Jisc has established an annual stakeholder strategic update event to which your organisation will be invited. </p><p>If you do not wish to nominate a representative member to act in this way, please contact <a href="http://web.archive.org/web/20230320150247/mailto:governance@jisc.ac.uk?subject=VAT-exempt%20cost%20sharing%20group%20enquiry">governance@jisc.ac.uk</a> and we will discuss alternative arrangements with you.</p></div></section><section class="is-collapsible is-collapsible--blue user-created "><h3 class="cx_collapsibles__trigger">Leaving the group</h3><div class="cx_collapsibles__target"><h3>Cancelling your membership of the VAT-exempt cost sharing group</h3><p>Membership of the group can be cancelled by giving three months’ written notice at any point within a given year.</p><p>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>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></section><h2>Useful links</h2><ul><li><a href="http://web.archive.org/web/20230320150247/https://www.jisc.ac.uk/sites/default/files/vat-exempt-csg-faqs-dec-2018-updated-apr-2019.pdf">Download VAT-exempt cost sharing group frequently asked questions (pdf)</a></li><li><a href="http://web.archive.org/web/20230320150247/https://docs.google.com/spreadsheets/d/1gJP4WScQuV2nKFbHF3ifHgzPdHgQcenvp--fCdDAfns/edit#gid=0">View our VAT-exempt cost sharing group register of members</a><br/> </li></ul> <section class="article-full__footnotes"><h2>Footnotes</h2><ul><li id="footnote1_c44lyxb"><span class="footnote-number">1</span> 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.</li> <li id="footnote2_hs5q62e"><span class="footnote-number">2</span> 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></section> </div> <footer class="article-full__footer"> </footer> </div> <div class="col span-3" role="complementary"> <div class="l-gutter--both">  </div> </div> </div> </article> </div> </div> </section> <div class="inner l-pull-left"> <div class="l-centre-offset"> <aside class="article-full__related l-gutter--top"> <h3 class="section__title">You may also like…</h3><div class="region region--2-up"> <div class="block block-1"> <article class="teaser t-generic-content"> <span class="marker">Generic</span> <div class="teaser__copy"> <h4 class="teaser__title"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/our-catalogue-of-services-for-further-education">Our catalogue of services for further education</a></h4> What's included in your subscription<br/> </div> <footer class="teaser__footer"> </footer> </article> </div>  <div class="block block-2"> <article class="teaser t-generic-content"> <span class="marker">Generic</span> <div class="teaser__copy"> <h4 class="teaser__title"><a href="/web/20230320150247/https://www.jisc.ac.uk/membership/our-catalogue-of-services-for-higher-education">Our catalogue of services for higher education</a></h4> What's included in your subscription<br/> </div> <footer class="teaser__footer"> </footer> </article> </div> </div> </aside> </div> </div> </section> </main> <footer role="contentinfo"> <div class="inner l-pull-left light l-gutter--top"> <div class="l-centre-offset row"> </div>  <div class="l-centre-offset row"> </div>  </div> <div class="inner l-pull-left medium"> <div class="l-centre-offset"> <div class="region region--4-up"> </div> </div>  </div>  <div class="c-main-site-footer">  <div class="c-main-site-footer__breadcrumb"> <div class="inner inner--main-site-footer"> <div class="c-main-site-footer-grid"> <div class="c-main-site-footer-grid__item u-6/12@medium u-9/12@large"> <nav class="c-main-site-footer__you-are-here" aria-label="Breadcrumb"> <p class="c-main-site-footer__you-are-here-title">You are in:</p> <div class="c-main-site-footer__you-are-here-item-home"> <a class="c-main-site-footer__you-are-here-link" href="/web/20230320150247/https://www.jisc.ac.uk/" aria-label="Jisc homepage"><i class="fas fa-home" aria-hidden="true"></i></a> </div> <ul> <li><a href="/web/20230320150247/https://www.jisc.ac.uk/membership">Membership</a></li><li><span>VAT-exempt cost sharing group</span></li> </ul> </nav> </div> <div class="c-main-site-footer-grid__item u-6/12@medium u-3/12@large">   </div> </div> </div> </div>  <div class="c-main-site-footer__linklist"> <div class="inner inner--main-site-footer"> <div class="c-main-site-footer-grid"> <div class="c-main-site-footer-grid__item u-6/12@medium u-3/12@large"> <h2 class="c-main-site-footer__linklist-title">Areas</h2> <ul class="c-main-site-footer__linklist-group"><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/connectivity">Connectivity</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/cyber-security">Cyber security</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/cloud">Cloud</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/data-and-analytics">Data analytics</a></li></ul><ul><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/libraries-and-research">Libraries, learning resources and research</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/student-experience">Student experience</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/trust-and-identity">Trust and identity</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/advice">Advice and guidance</a></li></ul> </div> <div class="c-main-site-footer-grid__item u-6/12@medium u-3/12@large"> <h2 class="c-main-site-footer__linklist-title">Explore</h2> <ul class="c-main-site-footer__linklist-group"><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/guides">Guides</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="http://web.archive.org/web/20230320150247/https://beta.jisc.ac.uk/training">Training</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/consultancy">Consultancy</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="http://web.archive.org/web/20230320150247/https://beta.jisc.ac.uk/events">Events</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/rd">Innovation</a></li></ul> </div> <div class="c-main-site-footer-grid__item u-6/12@medium u-3/12@large"> <h2 class="c-main-site-footer__linklist-title">Useful</h2> <ul class="c-main-site-footer__linklist-group"><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/about">About</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/membership">Membership</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/get-involved">Get involved</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/news">News</a></li><li class="c-main-site-footer__linklist-item"><a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/jobs">Jobs</a></li></ul> </div> <div class="c-main-site-footer-grid__item u-6/12@medium u-3/12@large"> <h2 class="c-main-site-footer__linklist-title">Get in touch</h2> <ul class="c-main-site-footer__linklist-group"> <li class="c-main-site-footer__linklist-item"> <a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/contact"> Contact us </a> </li> <li class="c-main-site-footer__linklist-item"> <a class="c-main-site-footer__linklist-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/headlines"> Sign up to our newsletter </a> </li> <li class="c-main-site-footer__linklist-item"> <a class="c-main-site-footer__linklist-item-link-social" href="http://web.archive.org/web/20230320150247/https://twitter.com/jisc"> <i class="fab fa-twitter" aria-hidden="true"></i> <span class="c-main-site-footer__linklist-item-link-social-copy">Twitter</span> </a> </li> <li class="c-main-site-footer__linklist-item"> <a class="c-main-site-footer__linklist-item-link-social" href="http://web.archive.org/web/20230320150247/https://www.facebook.com/jiscsocial"> <i class="fab fa-facebook" aria-hidden="true"></i> <span class="c-main-site-footer__linklist-item-link-social-copy">Facebook</span> </a> </li> <li class="c-main-site-footer__linklist-item"> <a class="c-main-site-footer__linklist-item-link-social" href="http://web.archive.org/web/20230320150247/https://www.linkedin.com/company/jisc"> <i class="fab fa-linkedin" aria-hidden="true"></i> <span class="c-main-site-footer__linklist-item-link-social-copy">LinkedIn</span> </a> </li> <li class="c-main-site-footer__linklist-item"> <a class="c-main-site-footer__linklist-item-link-social" href="http://web.archive.org/web/20230320150247/http://www.youtube.com/user/JISCmedia"> <i class="fab fa-youtube" aria-hidden="true"></i> <span class="c-main-site-footer__linklist-item-link-social-copy">YouTube</span> </a> </li> </ul></div> </div> </div> </div>  <div class="c-main-site-footer__utilities"> <div class="inner inner--main-site-footer"> <div class="c-main-site-footer-grid"> <div class="c-main-site-footer-grid__item u-6/12@medium u-9/12@large"> <ul class="c-main-site-footer__utilities-list"><li class="c-main-site-footer__utilities-list-item"><a class="c-main-site-footer_utilities-list-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/website/cookies">Cookies</a></li> <li class="c-main-site-footer__utilities-list-item"><a class="c-main-site-footer_utilities-list-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/website/privacy-notice">Privacy</a></li> <li class="c-main-site-footer__utilities-list-item"><a class="c-main-site-footer_utilities-list-item-link" href="/web/20230320150247/https://www.jisc.ac.uk/about/corporate/slavery-and-human-trafficking-statement">Modern slavery</a></li> <li class="c-main-site-footer__utilities-list-item"><a class="c-main-site-footer__utilities-additional-link" href="/web/20230320150247/https://www.jisc.ac.uk/about/corporate/carbon-reduction-plan">Carbon reduction plan</a></li> <li class="c-main-site-footer__utilities-list-item"><a class="c-main-site-footer__utilities-additional-link" href="/web/20230320150247/https://www.jisc.ac.uk/website/accessibility-statement">Accessibility</a></li></ul> </div> <div class="c-main-site-footer-grid__item u-6/12@medium u-3/12@large"> </div> </div> </div> </div> </div> <script src="//web.archive.org/web/20230320150247js_/https://ajax.googleapis.com/ajax/libs/jquery/1.8.3/jquery.min.js"></script> <script>window.jQuery || document.write("<script src='/sites/all/modules/contrib/jquery_update/replace/jquery/1.8/jquery.min.js'>\x3C/script>")</script> <script src="http://web.archive.org/web/20230320150247js_/https://www.jisc.ac.uk/sites/default/files/js/js_38VWQ3jjQx0wRFj7gkntZr077GgJoGn5nv3v05IeLLo.js"></script> <script src="//web.archive.org/web/20230320150247js_/https://ajax.googleapis.com/ajax/libs/jqueryui/1.10.2/jquery-ui.min.js"></script> <script>window.jQuery.ui || document.write("<script src='/sites/all/modules/contrib/jquery_update/replace/ui/ui/minified/jquery-ui.min.js'>\x3C/script>")</script> <script src="http://web.archive.org/web/20230320150247js_/https://www.jisc.ac.uk/sites/default/files/js/js__bBogcF6zrob06qh5ifUeGh4t30mvORXZ2P3hX4c7sE.js"></script> <script src="http://web.archive.org/web/20230320150247js_/https://www.jisc.ac.uk/sites/default/files/js/js_yxpcsmG10aGVUSD90BA4qltlgKI1rbhnUmWB7jdXazY.js"></script> <script src="http://web.archive.org/web/20230320150247js_/https://www.jisc.ac.uk/sites/default/files/js/js_ln3elyxIXiDHhui9wGpVhQknbd0x6dFFLEcw-d2kY7c.js"></script> <script src="http://web.archive.org/web/20230320150247js_/https://www.google.com/recaptcha/api.js"></script> <script src="http://web.archive.org/web/20230320150247js_/https://www.jisc.ac.uk/sites/default/files/js/js_MRJGmiHDN-YmxpVwJXrmhddeFsDyTTAop4jAFfeWcSc.js"></script> <script src="http://web.archive.org/web/20230320150247js_/https://www.jisc.ac.uk/sites/default/files/js/js_gGSozz5nhS9RR6GeFycLd0mjTBR0-860cSp4ccsVjF8.js"></script> <script>jQuery.extend(Drupal.settings, {"basePath":"\/","pathPrefix":"","ajaxPageState":{"theme":"jisc_clean","theme_token":"Uf5y8sCJKEu7O85qIuhbiahrzExzxvSIdZtlsJR0z88","js":{"\/\/web.archive.org\/web\/20230320150247\/https:\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/1.8.3\/jquery.min.js":1,"0":1,"misc\/jquery-extend-3.4.0.js":1,"misc\/jquery-html-prefilter-3.5.0-backport.js":1,"misc\/jquery.once.js":1,"misc\/drupal.js":1,"\/\/web.archive.org\/web\/20230320150247\/https:\/\/ajax.googleapis.com\/ajax\/libs\/jqueryui\/1.10.2\/jquery-ui.min.js":1,"1":1,"sites\/all\/modules\/contrib\/jquery_update\/replace\/ui\/external\/jquery.cookie.js":1,"sites\/all\/modules\/contrib\/jquery_update\/replace\/jquery.form\/4\/jquery.form.min.js":1,"sites\/all\/modules\/custom\/jisc_search_section\/js\/jiscSectionSearch.js":1,"sites\/all\/modules\/custom\/jisc_ia_nav\/js\/JiscIaNav.js":1,"http:\/\/web.archive.org\/web\/20230320150247\/https:\/\/www.google.com\/recaptcha\/api.js":1,"sites\/all\/themes\/mothership\/mothership\/js\/contextual.js":1,"sites\/all\/themes\/jisc_clean\/js\/jisc-lib.min.js":1,"sites\/all\/themes\/jisc_clean\/js\/extras.js":1,"sites\/all\/themes\/jisc_clean\/js\/integration\/timeline.js":1,"sites\/all\/themes\/jisc_clean\/js\/jisc-p13n.js":1},"css":{"modules\/system\/system.base.css":1,"modules\/system\/system.messages.css":1,"sites\/all\/themes\/jisc_clean\/css\/content.css":1,"sites\/all\/themes\/jisc_clean\/css\/print.css":1}},"jiscFlashPath":"\/sites\/all\/themes\/jisc_clean\/flash\/","searchAutocompletePath":"\/server\/search-results","urlIsAjaxTrusted":{"\/search":true}});</script> </body> </html>