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, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Corporation Tax

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more

Personal Tax

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

��˾��ҹ��