- Definition of Digital Educational Information: An online learning environment qualifies as digital educational information under the VAT Act 1968 if it is primarily designed for educational information transfer, as outlined in specific items of the VAT Act.
- Qualification of Learning Environments: The Turnover Tax Knowledge Group evaluated three online learning environments, concluding that only one qualifies as digital educational information, specifically designed for educational institutions and intended for inclusion in their teaching materials.
- Non-qualifying Modules: The other two evaluated modules do not meet the criteria; one is an independent interactive course with final tests, and the other is not primarily focused on educational information transfer.
Source Taxlive
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