Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?: consultancy and counselling
Services such as consultancy, counselling and business advice, which are designed to improve the working practices and efficiency of an organisation as a whole rather than to enhance the ability of individuals, are not vocational training.
However, these services might still qualify for exemption if:
- provided as part of a comprehensive training package; or
- supplied to one-person businesses.