VATA 1994, Sch 9, Group 6, Pt II, Items 1 and 4 provide exemption for education and vocational training provided by eligible bodies and closely related goods and services, other than examination services, supplied by or to an eligible body. For information about the VAT exemption for examination services, see V4.144.
Conditions for a supply to be exempt under VATA 1994, Sch 9, Pt II, Group 6, Item 1
VATA 1994, Sch 9, Pt II, Group 6, Item 1 provides exemption for education or vocational training provided by eligible bodies for consideration. Commentary regarding the terms 'education', 'vocational training', 'provided', eligible body', and consideration' is included below.
What is education?
HMRC1 policy is that education involves a course, class or lesson of instruction or study in any subject, regardless of when and where it takes place.
What is vocational training?
HMRC2 policy is that vocational involves training
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