PE71400 - VAT Partial Exemption Guidance - HMRC internal manual
Educational establishments can provide more than one type of education, which can affect the structure of a partial exemption method. There are no tuition fees in Scotland, but the rest of the UK has had tuition fees since 1998. variable tuition fees were introduced on 1 August 2006 in England and Northern Ireland and on 1 August 2007 in Wales. Research HEIs, in particular, receive income to undertake specific research, Research can be divided into commissioned research and university-led research. Commissioned research would be undertaken at the request of a client for an agreed consideratio...
Source: gov.uk