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HMRC internal manual

VAT Education Manual

Group 6 Item 3 Examination services services including school inspections: distinction between examination services and general services

You should draw a distinction between secretarial services, which are not provided with a view to ensuring educational and training standards are maintained, and the services of independent educational and training consultants brought in to advise on the development and implementation of standards and assessments.

The distinction is between the services of specialists who are experts in the educational and training fields and the rather less focused skills of non-specialists.

The latter might well happen to be employed in these fields, but they could just as easily be working in another field that has nothing to do with education or training. The non-specialist services will thus be exempt only if they are provided:

  • as part of a broader package of specialist services; and
  • by the same person who provides those specialist services.