Commentary

V4.144 Exemption for education—items 3 and 4 (examination services and services closely related to education)

Part V4 Exemption, zero-rating and reduced rates

V4.144 Exemption for education—items 3 and 4 (examination services and services closely related to education)

V4.144 Exemption for education—items 3 and 4 (examination services and services closely related to education)

Item 3—examination services

Item 3 provides exemption for supplies of examination services either:

  1.  

    (a)     by or to an eligible body, or

  2.  

    (b)     to a person receiving education or vocational training which is either:

  3.  
    1.  

      (i)     exempt under items 1, 2, 5 or 5A, or

    2.  

      (ii)     which is provided otherwise than in the course or furtherance of a business

'Examination services' include: the setting and marking of examinations, the setting of educational or training standards, the making of assessments and other services provided with a view to ensuring educational and training standards are maintained1.

  1.  

    •     setting and marking examinations

  2.  

    •     setting educational or training standards

  3.  

    •     making assessments

  4.  

    •     other services provided with a view to ensuring that educational and training standards are maintained

  5.  

    •     services connected with GCSE and GCE examinations and National Curriculum tests

  6.  

    •     National Vocational Qualification (NVQ) assessments

  7.  

    •     course accreditation services

  8.  

    •     validation

  9.  

    •     certification (including issuing duplicates)

  10.  

    •     registering candidates

But not secretarial, advertising or promotional services (unless they are provided as part of a broad package of predominantly examination services).

Item 3 ensures that exemption is available not only for the provision of GCSE examinations and related supplies but also for assessment and similar services made under the National Vocational Qualification system and school inspection or course accreditation services and similar activities2. It does not apply to the means by which such services are supplied3.

The following table gives HMRC's views on

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