- Guidance outlines VAT treatment for education and vocational training services.
- Helps providers determine if their services are VAT exempt.
- Non-exempt services are subject to VAT at the appropriate rate.
- Free education services are outside the scope of VAT.
- Does not cover research services by third-level educational bodies.
- VAT exemption applies to education by recognized schools, colleges, universities, public bodies, and certain funded providers.
- Exemption includes private tuition covering school or university education.
- Vocational training and retraining services may be exempt if specific conditions are met.
- Instruction in driving certain vehicles may be exempt.
- Education must involve a teacher-student relationship and organizational support for knowledge transfer.
- Education is not limited to qualification exams but includes skill development activities taught in schools or universities.
- Example: University diploma courses are VAT exempt.
- Example: Evening courses on subjects taught in schools are VAT exempt.
- Example: Yoga classes are not considered education for VAT exemption.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
