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
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial