Commentary

V4.289 Supplies to a European Research Infrastructure Consortium (ERIC)

Part V4 Exemption, zero-rating and reduced rates

V4.289 Supplies to a European Research Infrastructure Consortium (ERIC)

ERICs

V4.289 Supplies to a European Research Infrastructure Consortium (ERIC)

With effect 1 from January 2013, the supply of goods and services to a European Research Infrastructure Consortium ('ERIC') is zero-rated under VATA 1994, Sch 8, Group 181.

For the purposes of this relief, an ERIC is a body set up as a European Research Infrastructure Consortium by a decision under Council Regulation (EC) No 723/2009, art 6(1)(a)2.

Zero-rating is subject to the limitations and conditions laid down in the agreement between the members of the ERIC referred to in Council Regulation (EC) No 723/2009, art 5(1)(d), and the following

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