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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?: National Vocational Qualification assessments (NVQs)

NVQ assessments are designed to recognise people’s competence by measuring the extent to which they can apply skills and knowledge in the workplace. For VAT purposes they are treated as an examination service - see VATEDU45000.