Notice

VAT Notice 701/30: education and vocational training

This notice explains the VAT treatment of education, research, vocational training, goods and services.

Documents

Details

This notice cancels and replaces Notice 701/30 Educational and Vocational Training (June 2011). It has been updated to reflect the withdrawal of the VAT exemption for supplies of research between eligible bodies.

Published 25 February 2014
Last updated 26 April 2017 + show all updates
  1. This notice cancels and replaces Notice 701/30 Educational and Vocational Training (25 February 2014). It has been updated to explain the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship training with effect from 1 May 2017.
  2. First published.