VAT on education?

System
System Posts: 100,534 🤖 Admin 🤖
edited 12:08PM in AAT member discussion
Can anyone tell me if driving lessons are classed as education in the VAT world?! thus being exempt from registering for VAT.

Also, new client has driving school and embarking on Fleet driver assessment and training..... the later I pressume is not exempt?

Cant seem to find definate answers to these questions!

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:VAT on education?

    I have dusted off my Tolley's VAT book which is a couple of years out of date, and it says:

    "as regards education, where this is provided for payment in any form, monetary or otherwise, there is a supply for VAT purposes which will normally be in the course or furtherance of business"

    That would seem to imply that as the instructor aims (presumably!) to make a living out of it, it is a business and therefore VATable. I would phone the VAT office and get a definitive answer out of them.

    If they say that it is exempt, get it in writing :D then your backside is covered!

    Claudia
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:VAT on education?

    Thanks Claudia. :D

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