VAT on training costs

VAT on training costs

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A company provides:

vocational training courses to the Career Transition Partnership https://www.ctp.org.uk/resettlement-courses

courses which are ran for individuals but paid partly by the individuals and the remainder by the MOD under this scheme http://www.enhancedlearningcredits.com/Applying/

distance learning courses, where certifcates are issued on completion;

IRCA and IEMA training and assessments.

Should the company be charging VAT or is it exempt?

Replies (4)

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chips_at_mattersey
By Les Howard
03rd Aug 2013 22:04

one question

Exemption depends, amongst other things, on the status of the provider. Is the company a charity?

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By SDGREEN
03rd Aug 2013 22:59

Not a charity. The company is a standard limited company. 2 directors who withdraw any excess company profits through dividends

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By SDGREEN
05th Aug 2013 15:33

My own thoughts

As the company is not an eligible body and the training is not funded by those bodies listed in section 5.5 of notice 701/30 (link below)

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000117&propertyType=document#P194_13580

then the invoices should be standard rated.

Does anyone concur or have any further thoughts/pointers?

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chips_at_mattersey
By Les Howard
05th Aug 2013 18:43

am inclined to agree

I think you are correct. Education unless provided by a charity or other eligible body is standard rated.

 

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