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HMRC internal manual

VAT Education Manual

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: distance learning: what is distance learning?

The term ‘distance learning’ covers a wide range of home study or correspondence courses in subjects ranging from hobbies, interests and leisure pursuits to those leading to full academic qualifications.

Suppliers vary from sole proprietors and larger commercial operators to colleges of further education and universities.

Distance learning is delivered in many different ways and may involve some or all of the following:

  • printed study material - for example, contained in books or ring-binders;
  • audio and video tapes, CD ROMs and DVDs;
  • access to websites including live forums, CBT packages, information, reference and other resources;
  • assignments and projects to be submitted for marking and assessment by tutors provided by the supplier;
  • one to one sessions with tutors - in person or via the telephone - and other tutorial support including written feedback and advice;
  • day schools and classroom events; and
  • residential events with accommodation.