VATEDU38600 - Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?: exempt supplies of vocational training by non-eligible bodies
If your business either contracts or subcontracts to provide education or vocational training under one of the 바카라 사이트바카라 사이트™s approved vocational training schemes and its services are ultimately funded by:
- the Young People바카라 사이트™s Learning Agency;
- the Skills Funding Agency;
- the National Council for Education and training for Wales;
- a Local Enterprise Company; or
- the European Social Fund (under a scheme approved by the Department for Education)
then the supply is exempt under the VAT Act 1994, Schedule 9 Group 6 item 5 or 5A (reproduced at VATEDU15000).
The training might also be exempt if the business is a sole proprietor or partnership. (See VATEDU40000).