VATA 1994, Sch 9, Pt II, Group 6, Item 3 provides for certain examination services to be exempt from VAT. This section considers:
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•ÌýÌýÌýÌý What are examination services?
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•ÌýÌýÌýÌý When are examination services exempt from VAT?
What are examination services?
VATA 1994, Sch 9, Pt II, Group 6, Item 3, Note 4 explains that examination services include the setting and marking of examinations, the setting of educational or training standards, the making of assessments and other services provided with a view to ensuring educational and training standards are maintained.
The phrase 'other services' in VATA 1994, Sch 9, Pt II, Group 6, Item 3, Note 4 was considered in RM Education plc1. It was held that the phrase 'other services' in this context did not mean any service provided with a view to ensuring educational and training standards are maintained. Instead, it was held that the phrase had the more restricted meaning of services that were closely related to education with a view to maintaining educational
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