Sales Tax
A number of countries around the world require UAL to charge local Sales Tax on our online course fees when a student is a resident in their country. If you are living in a country that does require UAL to charge local Sales Tax on our online course fees, then the applicable taxes will be added to your tuition fee invoice and will be payable in addition to the tuition fee for the course. UAL pays this tax to the relevant national authority, and it is not retained by UAL.
Please consult the information included on this webpage and the UAL Online Fees Policy for further details.
What is Sales Tax?
Sales Tax is a tax levied by many countries around the world when goods and services are sold. Different countries have different names for Sales Tax. In the UK this is referred to as Value Added Tax (VAT). In the EU some common acronyms for the tax are IVA, TVA and MOMS. In other countries you may see it called Goods and Services Tax (GST), or simply Sales Tax.
Will I be charged UK VAT on my UAL Online Course fees?
No. UK Universities such as UAL do not need to add UK VAT to their course fees when delivering education, as the UK government provides a specific exemption for these types of sales. Therefore, UK VAT will not be added to your UAL Online course fees. However, local Sales Tax may apply if you are studying from outside the UK.
Will I be charged Sales Tax if I'm studying a UAL Online Course from outside the UK?
This will depend on which country you are living in when studying your UAL Online course. A list of countries where UAL is currently required to add Sales Tax is included below, along with the rate that will apply.
If you are not living in one of the countries listed below, then Sales Tax will not currently be added to your fees. This list can change depending on local laws. If these require UAL to register for Sales Tax in your country in the future, we will make best efforts to inform you 3 months before adding the Sales Tax to your fees.
Why do different Sales Tax rules apply depending on where I live?
Each country has its own set of Sales Tax rules, which are often very different to the UK. An increasing number of countries have implemented rules that require UAL to charge Sales Tax on online course fees, when the student is resident in their country. Whilst some of these countries do have a similar type of education exemption to the UK, this is often restricted to universities based in that country and therefore the exemption cannot apply to UAL.
How does UAL Online know which country I'm studying from?
When you apply for a UAL Online course you will be asked to provide your address (named permanent address on the application form). This address should reflect where you will be living when studying your course and will determine whether UAL is required to add Sales Tax to your initial fee. The address you supply at application stage will populate the home address on your student record and will be used for your first fee payment. Once you have enrolled and completed your online registration, subsequent payments will be calculated from the term time address on your student record, so it’s important the term time address is also populated on your student record.
If you move during your studies, you will need to update the term time address details on your student record. Any update will be reflected on your future fee statements with the relevant Sales Tax rate updated for your fees going forward.
What if I move country?
If you move country, you will need to update the term time address on your student record. Once your records are updated, the applicable Sales Tax from your new country of residence (if any) will apply on any future tuition fee invoices generated after your move date.
What if my address is incorrect?
When accepting an offer, it’s important to review all details carefully. If the country listed on your home or term time address is incorrect and you think that you have been charged Sales Tax incorrectly then you will need to contact the Recruitment Team. In order for Sales Tax to be removed from an already issued invoice, we will need you to provide proof of your correct address at the time that your invoice was issued. For example, a bill or bank statement that shows that you were in fact living elsewhere when the tuition fee invoice was generated.
What if the Sales Tax rules in my country of residence change?
Countries do change their Sales Tax legislation.
If a country ceases to require UAL to charge Sales Tax or changes the rate of Sales Tax, then this change will apply from your next tuition fee invoice.
If a country requires UAL to start adding Sales Tax where previously it was not charged, then we will make best efforts to inform you 3 months before adding the Sales Tax to your fees. Sales Tax will not be backdated or applied retroactively to any invoices for units that have already been paid for.
Which courses will this apply to?
Sales Tax applies to all UAL Online courses which can be found on our website and listed below:
- MA Fashion Business (Online)
- MA Fashion Marketing (Online)
- MA Graphic Design (Online)
- MA Illustration Practices (Online)
- MA Photography and Digital Practice (Online)
What if I have a question about Sales Tax?
We understand that you may have questions related to Sales Tax. If you’re a continuing student, please reach out to the Student Success Team.
If you haven’t enrolled onto a UAL Online course but have made an enquiry via the website, please speak to your Recruitment Advisor – who will have reached out to you following your enquiry.
I’m ready to pay my tuition fee, how can I do this?
To pay your deposit:
Upon accepting an offer, you will be required to make a non-refundable deposit payment. This deposit payment will form part of your total tuition fees and is not an additional fee payment.
- Log in to your UAL Portal.
- Click on the ‘My Application(s)’ tab.
- Click on the course name (as above) to expand the course details.
- Click on the ‘Make a deposit payment’ button and follow the instructions to make your payment.
Your tuition fees will be payable on a unit basis.
To pay your unit fee:
- Log in to your UAL Portal.
- Click Online registration.
- Click on ‘Fee Details'.
- Click on ‘Make a Payment’ and follow the instructions to make your payment.
I have a question about my invoice, who should I contact?
You can get in touch with the Fees Management Team via the Fees Management Team enquiry form.
Which countries will be charged Sales Tax?
UAL is currently registered for and charges Sales Tax to students studying UAL Online courses in the following countries.
This list will be updated if Sales Tax rates change or UAL is required to register in new countries.
Austria: 20%
Bulgaria: 20%
Croatia: 25%
Cyprus: 19%
Czechia: 21%
Denmark: 25%
Estonia: 24%
Finland: 25.5%
France: 20%
Germany: 19%
Hungary: 27%
India: 18%
Italy: 22%
Latvia: 21%
Lithuania: 21%
Luxembourg: 17%
Malta: 18%
Netherlands: 21%
Poland: 23%
Portugal: 23%
Romania: 21%
Singapore: 9%
Slovakia: 23%
Slovenia: 22%
Spain: 21%
Sweden: 25%