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.