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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?: courses, conferences and seminars

Activities qualifying as vocational training

Courses, conferences, lectures, workshops, seminars and similar courses of instruction intended to either

  • train participants for employment or
  • add to their knowledge in order to improve their skills and ability in their current, or future, employment.

It is irrelevant whether the employment is paid or unpaid.

Activities not qualifying as vocational training

Conferences and other activities the main object of which is to expound various aspects of Government, industry or company policies. The mere exposition of facts, followed by the opportunity for discussion and exchange of views, is not vocational training.