Andrew Needham looks at the VAT exemption for education and its results for business structures.
The education exemption is available to ‘eligible bodies’ for private tuition provided by sole proprietors and for grant-funded vocational training.
The following are considered to be eligible bodies:
-
a school, university, sixth form college, tertiary college, further education college or other centrally funded higher or further education institution, and
-
the governing body of one of these institutions:
-
a local authority (LA);
-
a government department or executive agency;
-
a non-profit-making body that carries out duties of an essentially public nature similar to those carried out by an LA or government department;
-
a health
