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Contents

Official guidance
VAT Education Manual

VATEDU38000 · Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?

  • VATEDU38100 · Introduction
  • VATEDU38200 · Consultancy and counselling
  • VATEDU38300 · Courses, conferences and seminars
  • VATEDU38400 · Secretarial and computer colleges
  • VATEDU38500 · National Vocational Qualification assessments (NVQs)
  • VATEDU38600 · Exempt supplies of vocational training by non-eligible bodies
  • VATEDU38700 · Government-approved vocational schemes
  1. Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?: contents
  2. Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?: consultancy and counselling

VATEDU38200 | Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?: consultancy and counselling

From HM Revenue & Customs · VAT Education Manual

Services such as consultancy, counselling and business advice, which are designed to improve the working practices and efficiency of an organisation as a whole rather than to enhance the ability of individuals, are not vocational training.

However, these services might still qualify for exemption if:

  • provided as part of a comprehensive training package; or

  • supplied to one-person businesses.

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