Education ― supplies of vocational training

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of supplies of vocational training and should be read in conjunction with the following guidance notes:

•
Supplies of education
•
Supplies of goods and services closely related to education

For more in-depth commentary, see De Voil Indirect Tax Service V4.145.

What is the meaning of vocational training?

Vocational training includes retraining and work experience for:

•
paid employment in any trade or profession
•
any voluntary work that is beneficial for the community as a whole, education, health, safety, welfare or charitable work

VATA 1994, Sch 9, Pt II, Group 6, Item 1(c), Note 3; VATEDU38000; HMRC Notice 701/30, para 5.3

Vocational training includes attendance at courses, conferences, lectures, workshops and seminars that are designed to prepare those attending for future employment or to add to their knowledge in order to improve their performance in their current job.

VATA 1994, Sch 9, Pt II, Group 6, Item 1(c), Note 3; VATEDU38000, VATEDU38200; HMRC Notice 701/30, para 5.3

What bodies

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Owner-Managed Businesses

SEIS and EIS ― overview

SEIS and EIS ― overviewThe seed enterprise investment scheme (SEIS) and enterprise investment scheme (EIS) are very similar schemes which offer substantial tax incentives to investors in companies which qualify. The tax incentives for SEIS and EIS investments are intended to encourage investment in

14 Jul 2020 13:31 | Produced by Tolley Read more

Trusts and Inheritance Tax

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more

Employment Tax

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more

UU��ֱ��