Sales Tax

The University is required to add sales tax to certain programme fees paid by students resident in the following countries.

 

Student sitting on floor reading in library
The FAQs cover your questions about sales tax that is applicable to fees in your country.

The following information provides details on the fees subject to sales tax in the following countries:

  • Australia at the statutory rate of 10%
  • Bahrain at the statutory rate of 5% (until 31 December 2021) and 10% from 1 January 2022
  • India at the statutory rate of 18%
  • Japan at the statutory rate of 10%
  • New Zealand at the statutory rate of 15%
  • Oman at the statutory rate of 5%
  • Saudi Arabia at the statutory rate of 15%
  • Singapore at the statutory rate of 7%
  • Spain at the statutory rate of 21%
  • South Korea at the statutory rate of 10%
  • UAE at the statutory rate of 5%

For more information, see the country specific guidance below.

Australia

Goods and Services Tax for students resident in Australia

In order to be compliant with Australian law, the University of London is registered with the Australian Taxation Office for the collection of Goods and Services Tax (GST). The Goods and Services Tax applies to digital services for which online education falls within this definition. 

As a consequence of this legislation in Australia, the University is required to add GST at the statutory rate of 10% to its programme fees for new and continuing students resident in Australia.

FAQs Australia

What does this mean for my fees in particular?

The fees listed on our programme pages are excluding GST.

If you are resident in Australia, please calculate an additional 10% on the registration, module, course and assessment fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in Australia, any time you complete registration and enter for an assessment, an additional 10% will be charged so that you pay GST.

Are all programmes subject to GST?

The Bachelor of Laws (Honours) programme is exempt from Australia GST. If you are a student studying this programme, you will not be charged GST on your module or assessment fees. Students on all other programmes  (including the Bachelor of Laws Graduate Entry, Certificate of Higher Education in Common Law and Graduate Diploma in Commercial Law)will be charged GST.

I am a Bachelor of Laws (Honours) student, but I am being charged GST. What do I do?

Please submit an enquiry explaining your situation via the “Ask a Question” button on the Student Portal.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date at which you enter for an assessment that VAT will apply, so the deadlines will be relevant to such online processes. 

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with GST?

It is not possible to know if GST will change over time, but students will be charged the additional amount and for as long as GST is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from Australia during my studies?

Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in Australia.

If you are moving away from Australia halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in Australia, but I am being charged GST. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in Australia but plan to move there soon. Will my fees be affected?

The answer depends on when you move to Australia related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions. Will this reduce the amount of GST charged to me?

Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

Bahrain

Value Added Tax for students resident in Bahrain

In order to be compliant with Bahraini law, the University of London registered with the National Bureau for Revenue in Bahrain for the collection of Value Added Tax (VAT) in late 2020. The Value Added Tax applies to digital services for which online education falls within this definition.

Since January 2021, the University has charged VAT at the statutory rate of 5% to its module, registration and assessment fees for new and continuing students resident in Bahrain.

It has recently been confirmed by the National Bureau for Revenue in Bahrain that the current VAT rate of 5% is increasing to 10% with effect from 1 January 2022.  From this date, the University will be required to charge 10% to all module, registration and assessment fees for new and continuing students resident in Bahrain.

FAQs Bahrain

What does this mean for my fees in particular?

The fees listed on our programme pages are excluding VAT.

If you are resident in Bahrain, please calculate an additional 5% (up until 31 December 2021) and then 10% from 1 January 2022 on the registration, module, course and assessment fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in Bahrain, any time you complete registration and enter for an assessment, an additional 5% (up until 31 December 2021) and then 10% from 1 January 2022 will be charged so that you pay VAT.

Are all programmes subject to VAT?

Yes, all programmes are subject to VAT.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date at which you enter for an assessment that VAT will apply, so the deadlines will be relevant to such online processes.

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?

It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for along with the exams you choose to enter for.

For further information on this topic relating to your programme, please contact us via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from Bahrain during my studies?

Make sure to change your address while you are registering and updating your details with us, so that VAT does not apply to you while you are not living in Bahrain.

If you are moving away from Bahrain halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in Bahrain, but I am being charged VAT. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in Bahrain but plan to move there soon. Will my fees be affected?

The answer depends on when you move to Bahrain related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions. Will this reduce the amount of VAT charged to me?

Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

India

Goods and Service Tax for students resident in India

On 1 July 2017 a Goods and Services Tax (GST) was introduced in India which applies to online services. The University now applies GST at the statutory rate of 18% to its registration, module and course fees for new and continuing students resident in India.

FAQs India

What does this mean for my fees in particular?

The fees listed on our programme pages are excluding GST.

If you are resident in India, please calculate an additional 18% on the registration, module and course fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in India, any time you complete registration, an additional 18% will be charged so that you pay GST.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged GST. It is when the fee is generated on your registration date that GST will apply, so the deadlines will be relevant to such online processes.

So any time you complete registration GST will be charged.

Can I intermit or withdraw, and rejoin later if I cannot afford to pay my fees with GST?

It is not possible to know if GST will change over time, but students will be charged the additional amount and for as long as GST is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from India during my studies?

Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in India.

If you are moving away from India halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in India, but I am being charged GST. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in India but plan to move there soon. Will my fees be affected?

The answer depends on when you move to India related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions - Will this reduce the amount of GST charged to me?

Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

Japan

Japanese Consumption Tax for students resident in Japan

In order to be compliant with Japanese law, the University of London is registering with the National Tax Agency in Japan for the collection of Japanese Consumption Tax (JCT). The JCT applies to digital services for which online education falls within this definition.

As a consequence of this legislation in Japan, the University will be required to add JCT at the statutory rate of 10% to its programme fees for new and continuing students resident in Japan to all payments made from the 27 April 2021.

FAQs Japan

What does this mean for my fees in particular?

The fees listed on our programme pages exclude JCT.

If you are resident in Japan, please calculate an additional 10% on the registration, module and course fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in Japan, any time you complete registration, an additional 10% will be charged so that you pay JCT.

Are all programmes subject to JCT?

Yes they are.

Can I pay all/some of my fees before 27 April 2021 so that I don’t need to pay JCT?

For some postgraduate programmes, if you can register with us before 27 April 2021, then you may choose to pay the full course fee and will not be charged JCT. If you complete registration after this date, then JCT will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).

Undergraduate programmes do not have the option to pay all their future fees at once, but can only pay the fees for the coming academic year.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged JCT. It is when the fee is generated on your registration date that JCT will apply, so the deadlines will be relevant to such online processes.

So any time you complete registration from 27 April 2021, JCT will be charged. If you complete such tasks before that date, you will not be charged JCT.

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with JCT?

It is not possible to know if JCT will change over time, but students will be charged the additional amount and for as long as JCT is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which JCT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from Japan during my studies?

Make sure to change your address while you are registering and updating your details with us, so that JCT does not apply to you while you are not living in Japan.

If you are moving away from Japan halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in Japan, but I am being charged JCT. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in Japan but plan to move there soon. Will my fees be affected?

The answer depends on when you move to Japan related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions: Will this reduce the amount of JCT charged to me?

Certain fee reductions will indeed lead to reduced JCT, as it is applied after the reduction. Scholarships are not a part of this, however, so JCT will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

New Zealand

Goods and Services Tax for Students resident in New Zealand from 6 October 2021

In order to be compliant with New Zealand law, the University of London has to arrange for the collection of Goods and Services Tax (GST). The GST applies to digital services for which online education falls within this definition.

As a consequence of this legislation in New Zealand, the University will be required to add GST at the statutory rate of 15% to its programme fees for new and continuing students resident in New Zealand to all payments made from the 6 October 2021.

FAQs New Zealand

What does this mean for my fees in particular?

The fees listed on our programme pages exclude GST.

If you are resident in New Zealand, please calculate an additional 15% on the registration, module and course fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in New Zealand, any time you complete registration, an additional 15% will be charged so that you pay GST.

Are all programmes subject to GST?

Yes they are.

Can I pay all/some of my fees before 6 October 2021 so that I don’t need to pay GST?

For some programmes, if you can register with us before 6 October 2021, then you may choose to pay the full course fee and will not be charged GST. If you complete registration after this date, then GST will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged GST. It is when the fee is generated on your registration date that GST will apply, so the deadlines will be relevant to such online processes.

So any time you complete registration from 6 October 2021, GST will be charged. If you complete such tasks before that date, you will not be charged GST.

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with GST?

It is not possible to know if GST will change over time, but students will be charged the additional amount and for as long as GST is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from New Zealand during my studies?

Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in New Zealand.

If you are moving away from New Zealand halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in New Zealand, but I am being charged GST. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in New Zealand but plan to move there soon. Will my fees be affected?

The answer depends on when you move to New Zealand related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions: Will this reduce the amount of GST charged to me?

Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

Oman

Value Added Tax for Students resident in Oman from 1 November 2021

In order to be compliant with Omani law, the University of London has to arrange for the collection of Value Added Tax (VAT). The VAT applies to digital services for which online education falls within this definition.   

As a consequence of this legislation in Oman, the University will be required to add VAT at the statutory rate of 5% to its programme fees for new and continuing students resident in Oman to all payments made from the 1 November 2021.

FAQs Oman

What does this mean for my fees in particular?

The fees listed on our programme pages exclude VAT.

If you are resident in Oman, please calculate an additional 5% on the registration, module, course fees and assessment fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in Oman, any time you complete registration and enter for an assessment, an additional 5% will be charged so that you pay VAT.

Are all programmes subject to VAT?

Yes they are.

Can I pay all/some of my fees before 1 November 2021 so that I don’t need to pay VAT?

For some programmes, if you can register with us before 1 November 2021, then you may choose to pay the full course fee and will not be charged VAT. If you complete your registration and enter for an assessment after this date, then VAT will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year). 

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated on your registration date and the date at which you complete an exam entry that VAT will apply, so the deadlines will be relevant to such online processes. 

So any time you complete registration and enter for an assessment from 1 November 2021, VAT will be charged. If you complete such tasks before that date, you will not be charged VAT.

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?

It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from Oman during my studies?

Make sure to change your address while you are registering and update your details with us, so that VAT does not apply to you while you are not living in Oman.

If you are moving away from Oman halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in Oman, but I am being charged VAT. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in Oman but plan to move there soon. Will my fees be affected?

The answer depends on when you move to Oman related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions: Will this reduce the amount of VAT charged to me?

Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

Saudi Arabia

Value Added Tax for students resident in Saudi Arabia

In order to be compliant with Saudi Arabian law, the University of London is registered with the General Authority of Zakat and Tax in Saudi Arabia for the collection of Value Added Tax (VAT). The Value Added Tax applies to digital services for which online education falls within this definition. 

As a consequence of this legislation in Saudi Arabia, the University is required to add VAT at the statutory rate of 15% to its programme fees for new and continuing students resident in Saudi Arabia to all payments made from 5 January 2021.

FAQs Saudi Arabia

What does this mean for my fees in particular?

The fees listed on our programme pages are excluding VAT.

If you are resident in Saudi Arabia, please calculate an additional 15% on the registration, module, course and assessment fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in Saudi Arabia, any time you complete registration and enter for an assessment, an additional 15% will be charged so that you pay VAT.

Are all programmes subject to VAT?

Yes, all programmes are subject to VAT.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date at which you enter for an assessment that VAT will apply, so the deadlines will be relevant to such online processes. 

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?

It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for along with the exams you choose to enter for.

For further information on this topic relating to your programme, please contact us via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from Saudi Arabia during my studies?

Make sure to change your address while you are registering and updating your details with us, so that VAT does not apply to you while you are not living in Saudi Arabia.

If you are moving away from Saudi Arabia halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in Saudi Arabia, but I am being charged VAT. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in Saudi Arabia but plan to move there soon. Will my fees be affected?

The answer depends on when you move to Saudi Arabia related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions. Will this reduce the amount of VAT charged to me?

Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

Singapore

Goods and Services Tax for students resident in Singapore

On 1 January 2020 a Goods and Services Tax (GST) was introduced in Singapore which applies to online services.

As a consequence of this legislation in Singapore, the University is required to add GST at the statutory rate of 7% to its registration, module and course fees for new and continuing students resident in Singapore.

FAQs Singapore

What does this mean for my fees in particular?

The fees listed on our programme pages are excluding GST.
If you are resident in Singapore, please calculate an additional 7% on the registration, module and course fees.

If I’m already studying, how will this affect my upcoming fees?

For students in Singapore, an additional 7% will be charged anytime you complete registration after the 1 January 2020.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged GST. It is when the fee is generated on your registration date that GST will apply, so the deadlines will be relevant to such online processes.

So any time you complete registration from 1 January 2020 , GST will be charged.

Can I intermit or withdraw, and rejoin later if I cannot afford to pay my fees with GST?

It is not possible to know if GST will change over time, but students will be charged the additional amount from 1 January 2020  onwards and for as long as GST is required for residents of these country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront.

For the BSc Computer Science programme you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from Singapore during my studies?

Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in  Singapore.

If you are moving away from  Singapore halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in Singapore, but I am being charged GST - What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in Singapore but plan to move there soon - Will my fees be affected?

The answer depends on when you move to Singapore related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions - will this reduce the amount of GST charged to me?

Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

South Korea

Value Added Tax for Students resident in South Korea from 6 October 2021

In order to be compliant with South Korea law, the University of London has to arrange for the collection of Value Added Tax (VAT). The VAT applies to digital services for which online education falls within this definition.

As a consequence of this legislation in South Korea, the University will be required to add VAT at the statutory rate of 10% to its programme fees for new and continuing students resident in South Korea to all payments made from the 6 October 2021.

FAQs South Korea

What does this mean for my fees in particular?

The fees listed on our programme pages exclude VAT.

If you are resident in South Korea, please calculate an additional 10% on the registration, module, course and assessment fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in South Korea, any time you complete registration or enter for an assessment, an additional 10% will be charged so that you pay VAT.

Are all programmes subject to VAT?

Yes they are.

Can I pay all/some of my fees before 6 October 2021 so that I don’t need to pay VAT?

For some programmes, if you can register with us before 6 October 2021, then you may choose to pay the full course fee and will not be charged VAT. If you complete registration and enter for an assessment after this date, then VAT will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated on your registration date that VAT will apply, so the deadlines will be relevant to such online processes.

So any time you complete registration and enter for an assessment from 6 October 2021, VAT will be charged. If you complete such tasks before that date, you will not be charged VAT.

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?

It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from South Korea during my studies?

Make sure to change your address while you are registering and update your details with us, so that VAT does not apply to you while you are not living in South Korea.

If you are moving away from South Korea halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in South Korea, but I am being charged VAT. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in South Korea but plan to move there soon. Will my fees be affected?

The answer depends on when you move to South Korea related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions: Will this reduce the amount of VAT charged to me?

Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

Spain

Impuesto sobre el Valor Añadido for students resident in Spain

In order to be compliant with Spanish law, the University of London has to arrange for the collection of Impuesto sobre el Valor Añadido (IVA). The IVA applies to digital services for which online education falls within this definition. 

As a consequence of this legislation in Spain, the University will be required to add IVA at the statutory rate of 21% to its programme fees for new and continuing students resident in Spain to all payments made from the 27 April 2021.

*Please note this does not include the following territories: Canary Islands, Ceuta and Melilla.

FAQs Spain

What does this mean for my fees in particular?

The fees listed on our programme pages are excluding IVA.

If you are resident in Spain, please calculate an additional 21% on the registration, module and course fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in Spain, any time you complete registration, an additional 21% will be charged so that you pay IVA.

Are all programmes subject to IVA?

Yes they are.

Can I pay all/some of my fees before 27 April 2021 so that I don’t need to pay IVA?

For some postgraduate programmes, if you can register with us before 27 April 2021, then you may choose to pay the full course fee and will not be charged IVA. If you complete registration after this date, then IVA will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).

Undergraduate programmes do not have the option to pay all their future fees at once, but can only pay the fees for the coming academic year.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged IVA. It is when the fee is generated on your registration date that IVA will apply, so the deadlines will be relevant to such online processes.

So any time you complete registration from 27 April 2021, IVA will be charged. If you complete such tasks before that date, you will not be charged IVA.

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with IVA?

It is not possible to know if IVA will change over time, but students will be charged the additional amount and for as long as IVA is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which IVA will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.

For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from Spain during my studies?

Make sure to change your address while you are registering and updating your details with us, so that IVA does not apply to you while you are not living in Spain.

If you are moving away from Spain halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in Spain, but I am being charged IVA. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in Spain but plan to move there soon. Will my fees be affected?

The answer depends on when you move to Spain related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions. Will this reduce the amount of IVA charged to me?

Certain fee reductions will indeed lead to reduced IVA, as it is applied after the reduction. Scholarships are not a part of this, however, so IVA will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.

United Arab Emirates (UAE)

Value Added Tax for students resident in UAE

In order to be compliant with UAE law, the University of London is registered with the Federal Tax Authority in UAE for the collection of Value Added Tax (VAT). The Value Added Tax applies to digital services for which online education falls within this definition.

As a consequence of this legislation in UAE, the University is required to add VAT at the statutory rate of 5% to its programme fees for new and continuing students resident in UAE to all payments made from 5 January 2021.

FAQs UAE

What does this mean for my fees in particular?

The fees listed on our programme pages are excluding VAT.

If you are resident in UAE, please calculate an additional 5% on the registration, module, course and exam assessment fees.

If I’m already studying, how will this affect my upcoming fees?

For residents in UAE, any time you complete registration and enter for an assessment, an additional 5% will be charged so that you pay VAT.

Are all programmes subject to VAT?

Yes, all programmes are subject to VAT.

By when will I have to pay my fees?

The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date at which you enter for an assessment that VAT will apply, so the deadlines will be relevant to such online processes. 

Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?

It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.

If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for along with the exams you choose to enter for.

For further information on this topic relating to your programme, please contact us via the “Ask a Question” button on the Student Portal.

Can I pay by instalments?

Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.

What if I move away from UAE during my studies?

Make sure to change your address while you are registering and updating your details with us, so that VAT does not apply to you while you are not living in UAE.

If you are moving away from UAE halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.

I am not living in UAE, but I am being charged VAT. What do I do?

Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.

I am not currently living in UAE but plan to move there soon. Will my fees be affected?

The answer depends on when you move to UAE related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.

Fees reductions. Will this reduce the amount of VAT charged to me?

Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.

Any further questions?

Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.