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

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Value Added Tax

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more

Corporation Tax

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more

��Ƶ