The 2022 Spring Memorandum states that partnerships for special education will be compensated for the VAT burden on the secondment of staff by schools to partnerships for appropriate education and the secondment of staff through partnerships to schools. The reason given for this is that these postings were previously exempt from VAT, but that this is no longer possible due to a tightening of EU regulations. Recent reports from the Support Center for Appropriate Education and the VO Council, however, give a different reason.
Source: btwinstituut.nl