VAT in the Further and Higher Education Sectors

Speaker:  Gwen Ryder  |  CPD Hours: 6.0

Price £575 plus VAT

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This is a very specialised sector with complex rules. The education provider will usually have a mix of taxable, exempt and ‘non-business’ income. It matters very much that the VAT effect of these different liabilities is understood. Bodies in this sector never have to deal with “just education” either, most have other income from commercial activities such as property letting etc. We also have ‘e-learning’ to think about.

This course also looks at input tax, and examines the rules for VAT recovery, including the various partial exemption methods available.

There is a separate courses covering the VAT rules for Academies – VAT for Academies .


Supplies – What is the VAT liability?

  • The importance of distinguishing between ‘business’ and ‘non-business’ income for VAT purposes
  • Distinguishing between taxable and exempt income
    • Who qualifies as an eligible body?
    • Vocational training
    • Distance learning and e-learning
    • Research and consultancy
    • English as a foreign language
    • Supplies to other educational institutions
    • Overseas students
    • Catering
    • Sales from courses and income from events

Land and property issues

  • VAT and construction costs
  • The VAT Option To Tax and disapplication
  • The VAT Capital Goods Scheme
  • Charity concessions
  • Conferences and conference facilities
  • Licences to occupy land
  • Vacation lets

Partial Exemption

  • Direct attribution and latest case law
  • Standard and special partial exemption methods
  • Current sector agreements with HMRC

Input tax and returns

  • The zero rating for advertising, and equipment bought with donated funds
  • ‘Blocked input tax
  • Obtaining the correct evidence to support input tax claims
  • Penalties for errors, the error notification system, and making disclosures to HMRC
  • How to complete a VAT return correctly, and avoid the bear traps


This course is designed for those who advise on, or who are responsible for, VAT in further and higher education institutions. A good grasp of basic VAT is assumed.

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