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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?: courses, conferences and seminars

VATEDU38300 | Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is vocational training?: courses, conferences and seminars

From HM Revenue & Customs · VAT Education Manual

Activities qualifying as vocational training

Courses, conferences, lectures, workshops, seminars and similar courses of instruction intended to either

  • train participants for employment or

  • add to their knowledge in order to improve their skills and ability in their current, or future, employment.

It is irrelevant whether the employment is paid or unpaid.

Activities not qualifying as vocational training

Conferences and other activities the main object of which is to expound various aspects of Government, industry or company policies. The mere exposition of facts, followed by the opportunity for discussion and exchange of views, is not vocational training.

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