Commentary

701/30/19 Education and vocational training

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/30/19 Education and vocational training

Part V8 HMRC Notices | Commentary

701/30/19
Education and vocational training

August 2019

1 Overview

1.1 What this notice is about

This notice explains the VAT treatment of:

  1.  

    •     education;

  2.  

    •     research;

  3.  

    •     vocational training;

  4.  

    •     goods and services provided in connection with these activities;

  5.  

    •     examination services.

There's also a section that deals with the VAT treatment of school photographs.

The notice also tells you how you can find out whether someone is in business for VAT purposes and why this is important.

This notice does not cover:

  1.  

    •     supplies by youth clubs—see Notice 701/35 “Youth clubs' exemptions”;

  2.  

    •     supplies by day nurseries, creches, playgroups and similar establishments for children under five years of age—see Notice 701/2 “Welfare services and goods”;

  3.  

    •     special reliefs for student accommodation—see Notice 708 “VAT—Buildings and construction”; and

  4.  

    •     special reliefs for charities, including charity advertising—see Notice 701/1 “How VAT affects charities”;

  5.  

    •     the exemption of certain sporting and physical activities—see Notice 701/45 “Sport supplies that are VAT exempt ”.

Main narrative treatment—V4.141–V4.145B.

1.2 Basic VAT principles to be aware of when reading this notice

This information helps anyone involved in the provision of education, vocational training or research, to have a broad understanding of the main VAT principles. This should be read before looking in more detail at the sections of this notice that are relevant to your particular circumstances.

Education provided for no charge

If the education is being provided for no charge (for example, local authority (LA) maintained schools, city technology colleges, sixth form colleges, academies and free schools, see paragraph 3.2), the VAT consequences are that this is

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