Supplies of education

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of education services.

Overview of the main VAT treatment

The following table provides an overview of the main VAT treatment of different supplies of education:

Type of supply	VAT treatment
Education provided free of charge by a local authority maintained school, technology college, sixth form college or academies, etc	The education services are outside the scope of UK VAT as they are not provided for business purposes. Any closely related supplies of other goods / services are also outside the scope of VAT. See the Supplies of goods and services closely related to education guidance note.
The supply of school, higher or further education in exchange for a fee	The supply by an eligible body will be exempt from VAT.

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