Supplies of education and training are VAT exempt if they are made by an eligible body, otherwise they are standard-rated.
Supplies of education and training can include courses, classes, lessons, conferences, seminars, workshops and also live online events where there is an interaction between a ‘teacher’ and one or more recipients. However the sale of a recorded webinar is a standard-rated supply of digital services.
Eligible bodies include recognised schools, colleges and universities and also non-profit distributing bodies such as charities which ring fence any profits from educational supplies to education. Charities with wholly educational objectives are likely to be eligible bodies as are charities with partly educational objectives that provide education on a loss making or break-even basis.
