The University can apply for zero rating on the purchase of advertising services from third parties.
The relief covers all types of advertising, including staff recruitment, in any advertising medium open to the public. This includes all the conventional media such as newspapers and printed publications, television, radio, cinema, billboards, and ‘pay per click’ advertising on the web.
The supply of design or production of the advert can also usually qualify for the relief.
Budget Centres that wish to utilise the relief for student recruitment should contact the Corporate Relations Office.
An example of a certificate is on Appendix 7.11.