The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:
HMRC Notice 701/30
The supply, by an eligible body, of goods and services that are closely related to the supply of education can be exempt from VAT. If the goods and services are supplied by a non-eligible body they will be liable to VAT, unless the goods / services can be zero-rated or exempted from VAT under another VAT provision. Please see the Overview ― items liable to VAT at the zero-rate and Overview ― items that are exempt from VAT guidance notes.
The supply of the goods / services must meet the following conditions:
Please see the Supplies of education guidance note for a definition of what is an eligible body.
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