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HMRC internal manual

VAT Education Manual

Updates: VAT Education Manual

2016

published amendments

Supplies of research to the European Commission
The guidance has been updated to reflect the introduction of Horizon 2020.

published amendments

Supplies of research to the European Commission
Highlighted text removed.

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: research
Missing text added

2017

published amendments

Group 6 Item 4 Closely related supplies: closely related goods and services sold to pupils: assisted instrument purchase schemes and laptop computers
Updated to keep in line with VATGPB guidance.

published amendments

Group 6 Item 3 Examination services services including school inspections: international services
slight wording amendment.

published amendments

Group 6 Item 4 Closely related supplies: contents
Page added following the case of Brokenhurst College (C-699/15)

published amendments

Construction; land and property
link updated
links updated
Supplies of accommodation by trading companies of eligible bodies
links updated
Local authority (LA) schools: voluntary aided schools
links updated
Local authority (LA) schools: governors acting as agents of the local authority
link updated
Group 6 Item 6 Youth clubs
links updated
Group 6 Item 4 Closely related supplies: further help if the supplies are not ‘closely related’
links updated
Group 6 Item 4 Closely related supplies: tuck shops and vending machines
link updated
Group 6 Item 3 Examination services services including school inspections: international services
link to VPOSS updated
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: other organisations
links updated
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: pre-school education, nurseries, after-school clubs and playgroups
link updated
Is a business making supplies for consideration?: is the education a supply for VAT purposes?
links updated
Is a business making supplies for consideration?: purpose of VATEDU25000; other sources of related information
links updated
Roles and responsibilities
links updated

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: other organisations
updated policy team name
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: pre-school education, nurseries, after-school clubs and playgroups
updated Policy team name
Roles and responsibilities
updated name of Policy teams

2018

published amendments

Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption
Heading formatting corrected, no change to text

published amendments

The law
Update to reflect changes in the law.
Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption
Update to reflect FTT meaning of ordinarily taught .

published amendments

Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption
Update Publish date

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: distance learning: how to determine the VAT treatment of distance learning courses
Fix link on .gov.uk
fix link
fix link
Fix link
Fix broken links on .gov.uk

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: distance learning: how to determine the VAT treatment of distance learning courses
Update to reflect UT's decision in MIS.

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: distance learning: how to determine the VAT treatment of distance learning courses
Revision MIS

published amendments

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: liability of supplies under Schedule 9 Group 6 Item 5A
Page archived.
Page archived.
Group 6 Item 5 Vocational training: contents
Update to remove out of date guidance.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): VAT Treatment of certain YPLA and SFA-funded programmes
Page archived.
Page archived.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): YPLA or SFA funding of education providers
Page archived.
Page archived.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: YPLA and SFA grant-funded education
Page archived.
Page archived.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: contents
Page archived.
Page archived.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: previous treatment of payments
Page archived.
Page archived.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): careers services or counselling paid for by the YPLA and SFA
Page archived.
Page archived.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: how does this affect the education providers?
Page archived.
Page archived.
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): what are these agencies?
Page archived.
Page archived.
Group 6 Item 5 Vocational training: Employment Zones: contents
Page archived.
Page archived.
Group 6 Item 5 Vocational training: Employment Zones: principal features
Page archived.
Page archived.
Group 6 Item 5 Vocational training: Employment Zones: what are Employment Zones?
Page archived.
Page archived.
Group 6 Item 5 Vocational training: Employment Zones: treatment for VAT
Page archived.
Page archived.
Group 6 Item 5 Vocational training: Employment Zones: payments by Jobcentre Plus
Page archived.
Page archived.
Group 6 Item 5 vocational training: learndirect, University for Industry (Ufi): operation from August 2006 to July 2010
Page archived.
Page archived.
Group 6 Item 5 Vocational training: New Deal and Flexible New Deal
Page archived.
Page archived.

published amendments

Group 6 Item 4 Closely related goods and services sold to third parties
Update
Update
update
Update
update
Update manual owner

published amendments

Group 6 Item 5 Vocational training: when is VAT is chargeable on vocational training under a Government-approved scheme?
update
Update to replace out of date content.
Group 6 Item 5 Vocational training: scope of the exemption for government-approved vocational training
Update to remove YPLA.
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: universities and higher education institutions
update on RGU
Update to correctly reflect RGU.
Group 6 Item 4 Closely related supplies: contents
update
Group 6 Item 4 Closely related goods and services sold to third parties
update

published amendments

Group 6 Item 5 Vocational training: when is VAT is chargeable on vocational training under a Government-approved scheme?
update
Group 6 Item 4 Closely related goods and services sold to third parties
update
VATEDU39370: Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: Meaning of College of University
update
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: contents
udpate
update
update
order content
Update on meaning of College of University.

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: university subsidiary training companies
update
Update to prepare readership ahead of Supreme Court in SAE .