HMRC has issued an updated policy brief clarifying how VAT liability applies to education supplies provided by alternative higher and further education institutions. The brief sets out the tax authority’s current position on which educational services from non-traditional providers may be subject to VAT or qualify for exemption. This guidance affects organisations delivering higher and further education outside conventional university and college settings that need to ensure correct VAT classification of their services.
Source: HMRC (GOV.UK) – Read the original