Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.

1. Overview

1.1 What this notice is about

This notice explains the VAT treatment of:

education

research

vocational training

goods and services provided in connection with these activities

examination services

Thereʼs also a section that deals with the VAT treatment of school photographs.

The notice also tells how to decide whether someone is in business for VAT purposes and why this is important.

This notice does not cover:

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