Commentary

V4.145 Exemption for education—items 5, 5A, 5B and 5C (vocational training and education)

Part V4 Exemption, zero-rating and reduced rates

V4.145 Exemption for education—items 5, 5A, 5B and 5C (vocational training and education)

V4.145 Exemption for education—items 5, 5A, 5B and 5C (vocational training and education)

Item 5 provides exemption for supplies of vocational training and the supply of any goods or services essential thereto by the person providing the vocational training, made under a government-funded training scheme pursuant to arrangements made under the Employment and Training Act 1973, s 2, the Employment and Training Act (Northern Ireland) 1950, s 1A or the Enterprise and New Towns (Scotland) Act 1990, s 2. Where such schemes are only partly funded by government, exemption applies only to the extent of that funding1.

HMRC regard vocational training to be training or re-training, and work experience for paid employment or voluntary employment in areas beneficial to the community as a whole – education, health, safety, welfare, and charity work in general; see Notice 701/30/19 (August 2019) para 5.3 (Part V8). For a case in which certain advisory services were held to form part of composite supplies of vocational training, see Harrogate Business Development Centre Ltd v C & E Comrs (1998) VAT Decision 15565 unreported (Part V12). For a case in which GCSE and A level courses were held not to be 'vocational training', see Oxford Open Learning (Systems) Ltd v C & E Comrs (1999) VAT

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