Supplies of education

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of education services.

Overview of the main VAT treatment

The following table provides an overview of the main VAT treatment of different supplies of education:

Type of supply	VAT treatment
Education provided free of charge by a local authority maintained school, technology college, sixth form college or academies, etc	The education services are outside the scope of UK VAT as they are not provided for business purposes. Any closely related supplies of other goods / services are also outside the scope of VAT. See the Supplies of goods and services closely related to education guidance note.
The supply of school, higher or further education in exchange for a fee	The supply by an eligible body will be exempt from VAT except that the standard rate of VAT applies to education and vocational training provided by private schools after 31 December 2024. See the Private schools and private education guidance note. The organisation can also exempt from VAT any Supplies of goods and services closely related

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

Personal Tax

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more

Tax Returns

Corporation Tax

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

Employment Tax

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more

��Ӱ��