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VAT, training and the NHS

VAT, training and the NHS

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A second opinion on this would be appreciated.  A client is to provide education and training courses to the NHS.  VAT Notice 701/30 says in 1.2 'vocational training is provided for a charge - for an eligible body...the vocational training is exempt'.  This would appear to be vocational training under 5.3 and an eligible bosy under 4.1.  Does anyone agree that the courses would be exempt?

Any comments appreciated.

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By Steve Kesby
24th Apr 2014 15:01

You're misreading it

The "vocational training is provided for a charge" and the "for an eligible body..." are in separate columns. The right hand "for an eligible body" column deals with the VAT consequences "for" the person making the supply.

It's the supply by an eligible body of education or vocational training that's exempt. Your client needs to be an eligible body for the training to be exempt, unless it is of a type listed in para 5.5.

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By Rammstein
25th Apr 2014 08:19

Thanks for clarifying the point Steve, it makes sense now!

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