Is the supply of services to a Higher Education establishment VAT exempt?
I had thought it was the HE establishment that could exempt its supplies - not the supplier to them - however I have a client who is challenging me on this.
Any advise or links to confirmation would be greatly received!
Thanks
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Replies (3)
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Education Exemption
In certain circumstances, supplies made TO an education provider may be exempt, but it still requires the supplier to be an eligible body.
Ask the Client to support his argument.
See VAT notice 701/30
It's fairly complex but actually reasonably logical when you work through it and the exempt status can depend on a number of things.
I would suggest you read through the notice from the start and if the transaction falls out of a section it may be covered by a later section