Scope and structure of VATEDU; related guidance
VAT manuals are the main reference material on VAT for people in HM Revenue and Customs. These manuals outline HMRC’s formal procedures and work systems, and give managers and staff HMRC’s rules and guidelines and general advice on interpreting them.
VATEDU will help you to take a logical approach towards resolving questions of VAT liability in the education sector.
For convenience (unless otherwise stated) wherever the word ‘education’ is used you should read it as meaning education, vocational training or research, as the case may be.
VATEDU will help you to answer these four key questions:
|### Is the education a supply for VAT purposes?||This depends on whether the funding of the education is consideration for a supply of services. You will find guidance on this in VATEDU25000.|
|### If it is a supply, is that supply a business activity?||This depends upon the criteria for determining business and non-business supplies. You will find guidance on this in VATEDU25000.|
|### Is the person providing the education entitled to exempt those supplies?||Exemption is largely dependent on the status of the provider. You will find guidance on the types of organisation that are entitled to exempt their supplies in VATEDU39000.|
|### Are the supplies covered by the exemption?||It is the nature of what is supplied that ultimately decides the VAT liability. You will find guidance on the coverage of the exemption in VATEDU36000, VATEDU37000 and VATEDU38000.|
VATEDU also provides various other information on education, research, vocational training and its VAT treatment.
Finding your way around VATEDU
|There is a general explanation of the history of education VAT reliefs at||VATEDU10000|
|There is an outline of the relevant law at||VATEDU15000|
|If you have read everything and are still stuck, read||VATEDU20000|
|If you are not sure whether a transaction is a business supply read||VATEDU25000|
|The scope of the Group 6, items 1-5 VAT reliefs are explained as follows:|
|* relief on education, research and vocational training provided by eligible bodies||VATEDU35000|
|* you can find out what eligible bodies are at||VATEDU39000|
|* relief on related supplies made to eligible bodies||VATEDU50000|
|* relief on private tuition, including tutorial colleges||VATEDU40000|
|* examination services including school inspections||VATEDU45000|
|* The scope of the VAT relief on vocational training||VATEDU55000|
|These sections deal with miscellaneous aspects of the VAT treatment of particular educational entities:|
|* local authority schools||VATEDU65000|
|* education action zones||VATEDU75000|
|* European Commission Framework 5 & 6 Research Programmes||VATEDU95000|
|* Connexions services||VATEDU28500|
|These sections deal with other VAT aspects of other related supplies:|
|* supplies of accommodation by trading companies of eligible bodies||VATEDU80000|
|* construction, land and property||VATEDU85000|
|* supplies of fuel and power||VATEDU90000|