Revenue eBrief No. 22/12

20 April 2012

VAT treatment of Education and Vocational Training and Retraining Services

In accordance with Paragraph 4 of Schedule 1 to the VAT Consolidation Act 2010, Education and Vocational Training and Retraining services are generally exempt from VAT.

Full details on the VAT treatment of such services are now contained in the VAT Information Leaflet ? Education and Vocational Training and Retraining Services April 2012 available on our website at: Taxes & Duties ? Value Added Tax ? Leaflets - Education and Vocational Training and Retraining Services.