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VAT exemptions are applied in Latvia to the following:

1. Ìý

   •ÌýÌýÌýÌý Services connected with social care, professional and social rehabilitation, social aid, as well as social working services which are provided by institutions that are registered with the register of social services, as well as catering services which are provided by providers of social services according to their programmes.

2. Ìý

   •ÌýÌýÌýÌý The supply of goods and services performed by organisations of public benefit, for the purpose of the protection of children's rights.

3. Ìý

   •ÌýÌýÌýÌý Fees for children attending preschool institutions.

4. Ìý

   •ÌýÌýÌýÌý Educational services provided by state approved educational institutions, including foreign educational institutions approved in the field of secondary education, professional education, higher education and interests education, as well as the supply of services and goods closely related to such educational institutions.

5. Ìý

   •ÌýÌýÌýÌý Private lessons by teachers within the scope of secondary education, professional education and higher education programmes.

6. Ìý

   •ÌýÌýÌýÌý Professional training or retraining of the unemployed which is organised by the State Employment Service.

7. Ìý

   •ÌýÌýÌýÌý The following cultural