Education and vocational training ― state funded

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about state funded education and vocational training.

For information about what is education or vocational training, see the Education and vocational training - overview guidance note.

For detailed commentary, see De Voil Indirect Tax Service V4.145.

Education and vocational training that is exempt from VAT

Education and vocational training that is exempt from VAT includes vocational training provided as a business activity that if either or both of the following conditions are met:

•
it is supplied by an eligible body, except for an eligible body that is a private school or connected to a private school
•
it s funded by the state

Notice 701/30, sections 2, 4, 13

Is the vocational training provided as a business activity?

For information on how to identify whether education or vocational training is provided as a business activity, see the Supply and consideration ― business and non-business activities guidance note. If the education or vocational training is not provided as a business activity, the activity is outside the

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