Hi All,
Just wanted some help over the following issue:
We are a social care training provider and offer care-related training courses to our clients are Care Homes as well as some to Charity Organisations.
Please note that as a training provider we do not fall under the category of 'eligible body'
When invoicing the care homes i believe they would be charged for VAT @ Standard rate.
However, for the charity orgs, i believe we shouldn't be charging them VAT (zero rated) on our invoices.
Please correct me if I am wrong.
Replies (3)
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Vocational Training is VAT exempt when delivered by an eligible body. Exemption also applies when a company provides training under a Government funded scheme. Apart from that your supplies would seem to be taxable. I don't know why they could be zero rated. Have the charities receiving your services highlighted any legislation that provides for zero rating?
Charity recepient
In most case it is the responsibility of the charity to highlight any provisions that allow them not to pay VAT on goods or services that they receive. Usually this means providing a formal certificate to that end. I would therefore indicate at an early stage that VAT will be payable, and wait for their response. (Don't wait until after you have delivered the courses!)