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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 vocational training?: secretarial and computer colleges

The exemption for training services applies only if the supplier is an eligible body. Secretarial or computer training organisations usually operate on a highly commercial basis so are unlikely to be eligible bodies. For this reason, training courses supplied by such bodies are unlikely to qualify for exemption, irrespective of their trading style.