A subject ordinarily taught in a school or university

Academy schools, VAT treatment


Admission charges to zoo

Application of profits

Business research supplied by eligible body (pre-August 2013)

Exempt supplies


Guidance on supplies of research

Meaning of research


Transitional arrangements

Withdrawal of exemption for certain research



Vending machines, kiosks and tuck shops

Closely related supplies


Student accommodation

Training restaurant need not supply to the student

College, institution, school or hall of a university, meaning



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




Without human interaction

Educational charity producing surplus income

Eligible body


Business research supplied by

Degree-level courses provided to fee paying overseas students

Eligible bodies restricted to UK-based institutions



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

Funding by certain statutory bodies

Essential to provision of vocational training

Funding streams and co-funding


Partial exemption and non-eligible provider

Training by non-eligible body, exemption

Workforce development

Funding training by non-eligible body


Government funding

Partial exemption


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


Company supplying goods incidental to education

Nursery school

Research provided by university

School registered as charity making surplus

School visits to historical site


– see Schools

Single or multiple supply cases

Correspondence courses

Fee refund if illness or accident

Printed matter


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


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