This guidance note provides an overview of the VAT treatment of education and vocational training. For detailed commentary, see De Voil Indirect Tax Service V4.141.
What is education and vocational training?
What is education?
The concept of education is wide and includes courses and lessons of instruction in any subject, including physical education and instruction in sports. Education is not limited to education in a school, college or university. It may take place at a conference, online or by other means.
What is vocational training?
The legislation defines vocational training as training, re-training or the provision of work experience for any:
- •
trade, profession or employment
- •
voluntary work connected with education, health, safety, welfare or the carrying out of activities of a charitable nature
VATA 1994, Sch 9, Pt II, Group 6, Note 3
What is the VAT treatment of education and vocational training?
The activity of providing education or vocational training in the UK is:
- •
outside the scope of UK VAT if the supply does not
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