Education ― supplies of vocational training

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of supplies of vocational training and should be read in conjunction with the following guidance notes:

•
Supplies of education
•
Supplies of goods and services closely related to education

For more in-depth commentary, see De Voil Indirect Tax Service V4.145.

What is the meaning of vocational training?

Vocational training includes retraining and work experience for:

•
paid employment in any trade or profession
•
any voluntary work that is beneficial for the community as a whole, education, health, safety, welfare or charitable work

VATA 1994, Sch 9, Pt II, Group 6, Item 1(c), Note 3; VATEDU38000; HMRC Notice 701/30, para 5.3

Vocational training includes attendance at courses, conferences, lectures, workshops and seminars that are designed to prepare those attending for future employment or to add to their knowledge in order to improve their performance in their current job.

VATA 1994, Sch 9, Pt II, Group 6, Item 1(c), Note 3; VATEDU38000, VATEDU38200; HMRC Notice 701/30, para 5.3

What bodies

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more

Owner-Managed Businesses

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more

Corporation Tax

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

��Ӱ��