Policy paper

Revenue and Customs Brief 18 (2014): VAT exemption for education

Outcome of the review to extend the VAT exemption to for-profit providers of Higher Education and Further Education.

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Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 22 April 2014