I have researched this but need confirmation from members here.
If a Not For Profit Association organises and provides courses, conferences and seminars to members and non members, should it charge VAT? These seminars are provided in the UK.
I should be grateful for comments.
Thanks
Replies (1)
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VAT exempt education?
Exemption applies to education delivered by an eligible body.
Education has to be of a subject ordinarily taught in schools or universities. HMRC guidance is here: http://www.hmrc.gov.uk/manuals/vatedumanual/VATEDU36100.htm which should give an indication whether the subject matter qualifies.
Eligible status for Non-Profits is probably more straightforward: http://www.hmrc.gov.uk/manuals/vatedumanual/VATEDU39700.htm
My initial concern would be that the organisation may not be able to bring its subject matter within the definition of education.