VATEDU30000 - Introduction to the Group 6 reliefs
How to establish the liability of a supply of education, research or vocational training
To do this you must first decide whether:
- your customer is an eligible body (see VATEDU39100); and
- your customer’s supplies are of education, research or vocational training.
| ### If… | ### then… |
|---|---|
| your customer is an eligible body | your customer’s supplies of education and vocational training are exempt from VAT. |
| both your customer and its customer are eligible bodies | your customer’s supplies of education, vocational training and research are exempt from VAT. |
| your customer is not an eligible body | consider whether the services it supplies are:\n- private tuition;\n- examination services;\n- funded under one of the Government’s approved vocational training schemes; or\n- funded by the Young People’s Development Agency, the Skills Funding Agency, the National Council for Education and Training for Wales, a Local Enterprise Company, or the European Social Fund.\nThese supplies can also qualify for exemption subject to certain conditions. |