VAT Notice 701/30: education and vocational training
This notice explains the VAT treatment of education, research, vocational training, goods and services.
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
Updated: 26 April 2017
- 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.
- First published.