Education and vocational training provided by an eligible body other than a ‘private school’. Goods or services closely connected to the education provided by an eligible body like a school, college or university
VAT treatmentExempt
What this means for your business
- Charging VAT
- No VAT is charged because this supply is exempt.
- Reclaiming VAT
- VAT paid on costs directly related to this exempt supply cannot normally be reclaimed as input tax.
Official guidanceVAT Notice 701/30 (opens in a new tab)