VATA 1994, Sch 9, Pt II, Group 6, Items 5, 5A, 5B and 5C apply exemption from VAT to education and vocational training supplied by providers that are not eligible bodies, if the education or vocational training is funded directly or indirectly by the state. For commentary on what is an eligible body and the VAT treatment of education and vocational training supplied by eligible bodies, see V4.142.
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 or re-training and work experience for paid employment of any kind or for voluntary work that is beneficial to the community as a whole. It involves courses, conferences, lectures, workshops or seminars intended to prepare trainees for future employment or to add to their knowledge or improve their performance in their current work.
Education and vocational training
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