Consultation outcome

VAT: Consideration of the case to extend the education exemption to for-profit providers of Higher Education

This consultation has concluded

Download the full outcome

VAT: Consideration of the case to extend the education exemption to for-profit providers of Higher Education: Summary of Responses

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Detail of outcome

See the summary of responses to the consultation “VAT: Consideration of the case to extend the education exemption to for-profit providers of Higher Education”.

Original consultation

Summary

This consultation invites comments on options that would enable for-profit providers of Higher Education (HE) to exempt their supplies of HE where they exclusively provide these types of courses.

This consultation ran from
to

Consultation description

At Budget 2012, the Government announced that they would consult on and review the VAT treatment of education, particularly at university degree level, to ensure that commercial bodies supplying courses similar to universities are treated fairly.

The purpose of the review is to consider whether for-profit providers of Higher Education (HE) should be placed on the same footing as not-for- profit and publicly funded providers of HE, such as universities, that can exempt their supplies of education from VAT.

Documents

VAT: Consideration of the case to extend the education exemption to for-profit providers of Higher Education

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 12 September 2012