VATEDU39340 | Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: approved fee cap providers in England (applicable with effect from 1 August 2019)

This guidance incorporates and confirms information contained in Revenue and Customs Brief 11 (2018) and the associated VAT information sheet 08/18. The relevant changes have now received parliamentary approval and will apply from 1 August 2019.

Previously, supplies of education made by institutions conducted by higher education corporations (HECs) and other institutions that were designated as eligible to receive support from central funding were exempt under Note 1(c)(i).

That treatment ceases with effect from the start of 2019 to 2020 academic year and such bodies must be registered with the Office for Students with Approved (fee cap) status, if they wish to exempt their supplies of education and closely linked services.

The list of Approved (fee cap) providers is available on the following link (providers registered with the Office for Students).

Eligible body status will not apply to other HE providers such as bodies that are registered by the Office for Students in the Approved category but not as Approved (fee paying), or bodies that are not registered with them at all.

Institutions that are not considered eligible bodies under Note 1(c)(i) may still qualify for eligible body status if, or to the extent that, they are covered by the other notes to Group 6, eg because they are UK universities VATEDU39300 , or qualify as eligible bodies under the non-profit making and non-profit distributing rules VATEDU39700.