VATEDU30000 - Introduction to the Group 6 reliefs

How to establish the liability of a supply of education, research or vocational training

To do this you must first decide whether:

  • your customer is an eligible body (see VATEDU39100); and
  • your customer바카라 사이트™s supplies are of education, research or vocational training.

If your customer is an eligible body, then your customer바카라 사이트™s supplies of education and vocational training are exempt from VAT.

If both your customer and its customer are eligible bodies, then your customer바카라 사이트™s supplies of education, vocational training and research are exempt from VAT.

If your customer is not an eligible body, then consider whether the services it supplies are:

  • private tuition;
  • examination services;
  • funded under one of the 바카라 사이트바카라 사이트™s approved vocational training schemes; or
  • funded by the Young People바카라 사이트™s Development Agency, the Skills Funding Agency, the National Council for Education and Training for Wales, a Local Enterprise Company, or the European Social Fund.

These supplies can also qualify for exemption subject to certain conditions.