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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Group 6 Item 5 Vocational training: Employment Zones: what are Employment Zones?

VATEDU57500 should be read in conjunction with the general guidance on Government-approved vocational training schemes at VATEDU55000.

Employment Zones (EZs) are a Jobcentre Plus initiative, the primary feature of which is stated in the following terms:

…the contractor shall be free to implement in the Employment Zone such arrangements and strategies as it considers appropriate to achieve its principal obligation of assisting participants to obtain and retain long term, unsubsidised employment.

In other words, the precise nature of the service supplied by the provider to Jobcentre Plus is at the discretion of the provider, taking local needs and circumstances into account. The object is to find regular employment for as many unemployed people as possible by whatever means necessary.

The VAT treatment of Employment Zones services is covered at VATEDU57900.