Subsidiaries and VAT Group
The University is part of a VAT group which also includes Sussex Estates and Facilities LLP and a small subsidiary Sussex UH Ltd.
The purpose of this VAT group is to allow members of the group to invoice one another without charging VAT. This is particularly important for the University as any VAT charged on estates and facilities costs would be irrecoverable by the University if Sussex Estates and Facilities LLP were outside the VAT group.
Any invoices raised to university subsidiaries that are not part of the VAT group are subject to VAT in the same way as any third party supplier.
The diagram below shows the University group structure and identifies which subsidiaries belong to the VAT group.
