Commentary

V4.145B Exemption for education—other issues

Part V4 Exemption, zero-rating and reduced rates

V4.145B Exemption for education—other issues

V4.145B Exemption for education—other issues

Place of supply—education provided via the Internet

The place of supply of education is normally where it is performed1 (in the case of a supply to a non-taxable person), or where the recipient has established his business2 (in the case of a supply to a 'relevant business person' (see V3.183). The question arises, however, of where educational services that are delivered over the Internet are performed. Where educational services are regarded as 'electronically supplied services', the place of supply rules set out in V3.192 will apply3. 'Electronically supplied services' includes 'the supply of distance teaching'4.

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