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.
Before 1 January 2021 zero-rating was subject to the following conditions:
- Ìý
•ÌýÌýÌýÌý the statutory seat of the ERIC referred to in Council Regulation (EC) No 723/2009, art 8(1) is located in a member state of the EU
- Ìý
•ÌýÌýÌýÌý the goods or services are for
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