Updates: VAT Education Manual

2023

6 April 2023

Group 6 Item 5 Vocational training: scope of the exemption for government-approved vocational training

Fifth paragraph amended

2021

6 August 2021

Supplies of research to the European Commission

EU Exit changes

Academies

EU Exit changes

5 August 2021

Group 6 Item 3 Examination services services including school inspections: international services

EU Exit changes

Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption

EU Exit changes

Group 6 Item 2 Private tuition and tutorial colleges: law

EU Exit changes

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?: introduction

EU Exit changes

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: research

EU Exit changes

Is a business making supplies for consideration?: the Connexions Service

EU Exit changes

The law

EU Exit changes

2019

5 July 2019

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: universities and higher education institutions (applicable with effect from 1 August 2019)

update

4 July 2019

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: contents

Due to change in Department for Education regulations.

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: universities and higher education institutions (applicable until 31 July 2019)

Due to change in Department for Education regulations.

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: how to identify an ‘eligible body’

Change in Department for Education regulations.

9 May 2019

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: university subsidiary training companies

Update

8 May 2019

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: contents

update to reflect SAE decision.

7 May 2019

VATEDU39370: Group 6 Item 1 Education, research and vocational training provided by eligible bodies: Meaning of College of University

Update following SAE decision in the Supreme Court.

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: university subsidiary training companies

Update following SAE decision in the Supreme Court.

2018

14 December 2018

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: distance learning: how to determine the VAT treatment of distance learning courses

Revision MIS

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: research

Missing text added

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: other organisations

Section on University of Leicester Students Union deleted.

29 November 2018

Group 6 Item 3 Examination services services including school inspections: when is the supply of examination services exempt?

update

19 November 2018

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: contents

Shops Run by Student Unions update

Shops Run by Student Unions update

Shops Run by Student Unions update

Update on treatment of Shops Run by Student Unions

Group 6 Item 4 Shops Run by Student Unions

Shops Run by Student Unions update

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: other organisations

Page archived.

Page archived.

Page archived.

12 November 2018

Group 6 Item 5 Education or Vocational training: contents

Update on treatment of Advanced Learner Loans

9 August 2018

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: university subsidiary training companies

update

Update to prepare readership ahead of Supreme Court in SAE .

8 August 2018

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: contents

Update on meaning of College of University.

7 August 2018

Group 6 Item 5 Vocational training: scope of the exemption for government-approved vocational training

Update to remove YPLA.

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: universities and higher education institutions (applicable until 31 July 2019)

update on RGU

Update to correctly reflect RGU.

2 August 2018

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: liability of supplies under Schedule 9 Group 6 Item 5A

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): VAT Treatment of certain YPLA and SFA-funded programmes

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): YPLA or SFA funding of education providers

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: YPLA and SFA grant-funded education

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: contents

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: previous treatment of payments

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): careers services or counselling paid for by the YPLA and SFA

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: how does this affect the education providers?

Page archived.

Page archived.

Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): what are these agencies?

Page archived.

Page archived.

Group 6 Item 5 Vocational training: Employment Zones: contents

Page archived.

Page archived.

Group 6 Item 5 Vocational training: Employment Zones: principal features

Page archived.

Page archived.

Group 6 Item 5 Vocational training: Employment Zones: what are Employment Zones?

Page archived.

Page archived.

Group 6 Item 5 Vocational training: Employment Zones: treatment for VAT

Page archived.

Page archived.

Group 6 Item 5 Vocational training: Employment Zones: payments by Jobcentre Plus

Page archived.

Page archived.

Group 6 Item 5 vocational training: learndirect, University for Industry (Ufi): operation from August 2006 to July 2010

Page archived.

Page archived.

Group 6 Item 5 Vocational training: New Deal and Flexible New Deal

Page archived.

Page archived.

30 July 2018

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: distance learning: how to determine the VAT treatment of distance learning courses

Update to reflect UT's decision in MIS.

3 July 2018

Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption

Update Publish date

28 June 2018

The law

Update to reflect changes in the law.

Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption

Update to reflect FTT meaning of ordinarily taught .

2017

2 August 2017

Group 6 Item 4 Closely related supplies: contents

Page added following the case of Brokenhurst College (C-699/15)