VATEDU45500 - Group 6 Item 3 Examination services services including school inspections: when is the supply of examination services exempt?
All supplies of examination services by an eligible body are exempt from VAT. However examination services supplied by a non-eligible body are also exempt if:
- the recipient of the examination service is an eligible body; or
- the recipient of the examination service is an individual receiving education or vocational training that itself is either exempt or non-business.
- they are funded from the apprenticeship service account (through the levy).
An example of (b) is the supply of examination services direct to:
- pupils of independent fee-paying schools (as legally defined);
- pupils of local authority schools;
- students of further and higher education institutions including universities;
- trainees on Government-approved vocational training schemes; or
- employees receiving in-house training from their employers.