- Not all education is automatically exempt from VAT
- VAT treatment of education depends on what is being provided, who is providing it, and the arrangements
- Education exemption is covered under VAT Act 1994, Schedule 9, Group 6
- Education includes courses, classes, lectures, seminars, conferences, recreational and sporting courses, distance teaching, and more
- Exemption applies to education provided by eligible bodies like schools, colleges, and universities
- Goods or services closely related to exempt education are also exempt
- Charities and non-profit organizations can provide exempt education if they meet certain criteria
- Exemption also applies to private tuition in subjects taught in schools or universities
- Provider of tuition must act independently and not be an employee to qualify for exemption
Source: deeksvat.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
