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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: possible delivery methods

Education includes lectures, educational seminars, conferences and symposia, together with holiday, sporting and recreational courses which involve tuition. It also includes the provision of distance learning and associated materials. See VATEDU36500, which discusses distance learning in more detail.