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HMRC internal manual

VAT Education Manual

From
HM Revenue & Customs
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Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): careers services or counselling paid for by the YPLA and SFA

Careers services and counselling do not qualify for exemption under item 5 or 5A of Group 6 of Schedule 9 of the VAT Act 1994 (VATEDU15000) unless they are supplied as part of a broader package of vocational training or work experience.

The careers service provider or counsellor usually makes the supply to the third party who actually benefits from the services rather than to the YPLA or SFA and should therefore issue any tax invoices to the third party and not to the YPLA or SFA.

However, under some arrangements it is possible for the contract to be set up in such a way that the supply is to the YPLA or SFA itself, and in that case any tax invoices should be made out to them. Only close examination of the contract itself will tell you which situation applies.