This guidance sets out the VAT treatment applicable to education and vocationaltraining and retraining services.Section 54 of the Finance Act 2015 amended the VAT exemption that applies toeducation and vocational training. The amendments ensure that Irish VAT legislationreflects judgments of the Court of Justice of the European Union. Furtheramendments were made by Section 52 of the Finance Act 2017. These amendmentsclarified the application of the exemption and updated the legislative references.This guidance will assist providers to establish if their supplies are exempt from VAT.Where the supply is not exempt, VAT is chargeable on the supply at the appropriaterate. Where education or vocational training is provided for no charge (e.g. non-feepaying school), the supply is outside the scope of VAT
Source: revenue.ie
