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

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