Education, research and training
A subject ordinarily taught in a school or university
Academy schools, VAT treatment
Accommodation
Admission charges to zoo
Application of profits
Business research supplied by eligible body (pre-August 2013)
Exempt supplies
Generally
Guidance on supplies of research
Meaning of research
Standard-rating
Transitional arrangements
Withdrawal of exemption for certain research
Catering
Exemption
Vending machines, kiosks and tuck shops
Closely related supplies
Generally
Student accommodation
Training restaurant need not supply to the student
College, institution, school or hall of a university, meaning
Conferences
Courses
Brochure, zero-rating
English as a foreign language (EFL)
Lectures, supplies in course of business
Motor cycle training
Overseas students, agent or principle
Distance learning
E-learning software
Education
Meaning
Religious
Without human interaction
Educational charity producing surplus income
Eligible body
'research'
Business research supplied by
Degree-level courses provided to fee paying overseas students
Eligible bodies restricted to UK-based institutions
Generally
Meaning
Soft drinks supplied to students by students union
Establishment registered as charity, courses provided 'otherwise than for profit'
Examination services
Fee refund scheme
For-profit provider of education
Foreign governments, services supplied to
Funding by certain statutory bodies
Essential to provision of vocational training
Funding streams and co-funding
Generally
Partial exemption and non-eligible provider
Training by non-eligible body, exemption
Workforce development
Funding training by non-eligible body
Exemption
Government funding
Partial exemption
Generally
HMRC's response to defeat
Indirect funding from grants, partial exemption
IT application
Lecturing services
Lifts installed in educational institutions pre-2004
Meaning of 'school'
Multiple charitable objects
Non-business activity
Education of under-18s
Publicly funded research (PFR)
Official publication
Partial exemption
Funding training by non-eligible body
Indirect funding from grants
Place of supply of services
B2C services supplied where performed
Services supplied where performed or use and enjoyment occurs
Placing trainees with work place providers
Private tuition
Production of TV programmes relating to courses
Requirements of education exemption
Provision of education and related care services made in course or furtherance of business
Registration
Company supplying goods incidental to education
Nursery school
Research provided by university
School registered as charity making surplus
School visits to historical site
Schools
Single or multiple supply cases
Correspondence courses
Fee refund if illness or accident
Printed matter
Research
Teaching of English
Weight watching
Subsidiary of educational institution
Supply of staff and other services to subsidiary
Teachers made available to other educational establishments
Teaching English as a foreign language (TEFL)
Teaching materials, single or multiple supply
Teaching services, persons supplying
TEFL – catering and accommodation
Tests in ballroom dancing
Training needs assessment: neither educational nor vocational
UK-based institution
Under-18s
University's subsidiary providing
Variable tuition fees for higher education institutions (HEIs)
Vocational training funding
By government grant
Essential to provision of
Vocational training, meaning
Youth clubs
