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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Education / V4.141 Exemption for education—overview
Commentary

V4.141 Exemption for education—overview


Part V4 Exemption, zero-rating and reduced rates

V4.141 Exemption for education—overview

This section provides an overview of the:

  1. Ìý

    •ÌýÌýÌýÌý basis for the education exemption under archived EU legislation

  2. Ìý

    •ÌýÌýÌýÌý UK legislation that provides exemption for education and vocational training

The specific items of exempt education are considered in V4.142–V4.145A and other VAT issues relating to education, including the

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