VAT on Educational/Vocational Training

I am a business that provides educational/vocational training services and had been treating my services as being exempt from VAT. I have heard there have recently been some changes to the VAT rules which mean that I may have to charge VAT on my services. Is this correct?

27th May 2016

Finance Act 2015 amended the rules regarding the exemption from VAT for education and vocational training services.

While the amendments continued the VAT exemption for these services, the exemption now applies only where the provider is a “recognised body” as defined in the legislation. Provision is also made for the continued exemption of tuition given privately by teachers covering school or university education.

There is a detailed listing contained in the new rules of what constitutes a “recognised body”. The list does include the following:

  • A provider to which the Education and Training Board has outsourced the provision of vocational     training or retraining;
  • A provider to which Solas has outsourced the provision of vocational training or retraining;
  • A provider of a course which is validated by Quality and Qualifications Ireland (QQI);
  • A provider of training for initial or continuing access to a regulated profession.

Your local TaxAssist Accountant can assist you if you have any queries as to whether your business qualifies for this exemption or not. Call today for a free initial consultation.

Disclaimer: Advice shared in this blog is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this forum, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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Or submit an enquiry