The VAT exemption for goods and services closely related to supplies of education or vocational training

A supply of goods or services that would not otherwise be exempt from VAT may qualify for exemption from VAT if it is supplied by an eligible body and it is for the direct use of a pupil, student or trainee receiving a supply of education or vocational training from an eligible body. For information about what an eligible body is in this context, see the Education and vocational training ― overview guidance note.

Although the supply must be for the direct use of a pupil, student or trainee receiving a supply of education or vocational training from an eligible body, the supply may be by an eligible body to another eligible body. For example, supplies of catering are normally subject to VAT at the standard rate (see the Liability ― food