VATEDU45500 | Group 6 Item 3 Examination services services including school inspections: when is the supply of examination services exempt?

All supplies of examination services by an eligible body are exempt from VAT. However examination services supplied by a non-eligible body are also exempt if:

1. the recipient of the examination service is an eligible body; or

2. the recipient of the examination service is an individual receiving education or vocational training that itself is either exempt or non-business.

3. pupils of independent fee-paying schools (as legally defined).

4. they are funded from the apprenticeship service account (through the levy).

An example of (b) is the supply of examination services direct to:

• pupils of local authority schools;

• students of further and higher education institutions including universities;

• trainees on Government-approved vocational training schemes; or

• employees receiving in-house training from their employers.