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HMRC internal manual

VAT Education Manual

Is a business making supplies for consideration?: purpose of VATEDU25000; other sources of related information

VATEDU25000 will help you to determine when education is supplied for a consideration and when it is a business activity. It also gives examples of the main providers of education and whether they supply education in the course or furtherance of business. Other sources of reference on this issue are:

* VATSC this guidance deals with supply and consideration;
* VBNB - VAT Business/Non-Business  this guidance deals with the meaning of ‘business’ for VAT purposes and how it applies in the operation of the tax;
* VATGPB VAT Government and public bodies this guidance deals with government and public bodies.


These other sections of VATEDU discuss the business question.


  • VATEDU36900explains the business/non-business treatment of nurseries and pre-school education.
  • VATEDU55000 explains the business/non-business treatment of programmes funded by the Young People’s Learning Agency (YPLA) and Skills Funding Agency (SFA), including Excellence Challenge, Youth Policy Development Fund, Local Workforce Development Fund, and trainee allowances.
  • VATEDU59000 explains the business/non-business treatment of University for Industry (Ufi)/learndirect.
  • VATEDU70000 explains the business/non-business treatment of academies.
  • VATEDU75000 explains the business/non-business treatment of Education Action Zones.