NEW GUIDANCE ON VISITING US
NEW GUIDANCE ON VISITING US

Education & VAT

Education & VAT

Education is a broad subject – it can range from conferences and seminars to sports courses and distance teaching – and the VAT implications are varied.

Many supplies of education are exempt from VAT, which means no VAT is charged but you are then prevented from recovering VAT on your costs.

Commercial supplies of education are usually liable to VAT but depending on the exact structure and the way the courses operate, these may qualify to be exempt from VAT. Similarly, private tuition is in some cases exempt from VAT but it all depends on how the tuition is delivered and what is the subject being taught. If education is delivered online or across borders, the situation could be different and may result in having to account for VAT where the recipients are based.

We would review your operations and determine which supplies may fall within the exemption from VAT and which may lead you to have to register for VAT.

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