VAT on Seminars provided by Not For Profit Organisations

VAT on Seminars provided by Not For Profit...

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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.

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chips_at_mattersey
By Les Howard
16th Dec 2013 12:00

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.

 

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