Education services post 2015

Children’s or young people’s education, and school or university education, are exempt from Value-Added Tax (VAT) where it is provided by a recognised body. Private tuition covering school or university education is also exempt from VAT. Vocational training and retraining services are exempt from VAT where certain conditions are met. 

More detailed information on the VAT treatment of education and vocational training can be found under further guidance.