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HMRC internal manual

VAT Education Manual

From
HM Revenue & Customs
Updated
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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.