Research services by third level educational bodies

The supply of research services by educational bodies is subject to Value-Added Tax (VAT) only in certain circumstances. The tax and duty manual under further guidance aims to assist educational bodies in determining what constitutes the supply of taxable research.

Academic research is carried out in educational establishments by students and lecturers to enhance or expand learning and is, in many cases, an integral part of education.

If an organisation has any doubt in relation to the taxable status of any particular case or activity, they should contact their Revenue office for advice.