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HMRC internal manual

VAT Education Manual

From
HM Revenue & Customs
Updated
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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 either:

  1. the recipient of the examination service is an eligible body; or
  2. the recipient of the examination service is an individual receiving education or vocational training that itself is either exempt or non-business.

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.