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HMRC internal manual

VAT Education Manual

Introduction to the Group 6 reliefs

How to establish the liability of a supply of education, research or vocational training

To do this you must first decide whether:

  • your trader is an eligible body (see VATEDU39100); and
  • your trader’s supplies are of education, research or vocational training.
### If… ### then…
   
your trader is an eligible body your trader’s supplies of education and vocational training are exempt from VAT.
both your trader and its customer are eligible bodies your trader’s supplies of education, vocational training and research are exempt from VAT.
your trader is not an eligible body consider whether the services it supplies are:
  • private tuition;
  • examination services;
  • funded under one of the Government’s approved vocational training schemes; or
  • funded by the Young People’s Development Agency, the Skills Funding Agency, the National Council for Education and Training for Wales, a Local Enterprise Company, or the European Social Fund.
These supplies can also qualify for exemption subject to certain conditions.