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This guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:

1. •

   Supplies of education

2. •

   Local authority schools

3. •

   Education ― supplies of research

HMRC Notice 701/30

The supply, by an eligible body, of goods and services that are closely related to the supply of education can be exempt from VAT. If the goods and services are supplied by a non-eligible body they will be liable to VAT, unless the goods / services can be zero-rated or exempted from VAT under another VAT provision. Please see the zero rating overview Liability - overview and Exemption ― overview ― items that are exempt from VAT guidance notes.