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.
|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.