VATEDU30000 - 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 customer is an eligible body (see VATEDU39100); and
• your customer’s supplies are of education, research or vocational training.

If your customer is an eligible body, then your customer’s supplies of education and vocational training are exempt from VAT.

If both your customer and its customer are eligible bodies, then your customer’s supplies of education, vocational training and research are exempt from VAT.

If your customer is not an eligible body, then 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.