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HMRC internal manual

VAT Education Manual

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: how does this affect the education providers?

All education providers must first determine whether they are in business for VAT purposes. Guidance on whether activities can be defined as business can be found in VBNB and the Education Notice 701/30 gives examples of organisations that are in business.