Education and vocational training ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of education and vocational training. For detailed commentary, see De Voil Indirect Tax Service V4.141.

What is education and vocational training?

What is education?

The concept of education is wide and includes courses and lessons of instruction in any subject, including physical education and instruction in sports. Education is not limited to education in a school, college or university. It may take place at a conference, online or by other means.

What is vocational training?

The legislation defines vocational training as training, re-training or the provision of work experience for any:

•
trade, profession or employment
•
voluntary work connected with education, health, safety, welfare or the carrying out of activities of a charitable nature

VATA 1994, Sch 9, Pt II, Group 6, Note 3

What is the VAT treatment of education and vocational training?

The activity of providing education or vocational training in the UK is:

•
outside the scope of UK VAT if the supply does not

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more

Corporation Tax

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley Read more

Employment Tax

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more

��˾��ҹ��