VAT Rates
CHILDRENS SUMMER SCHOOL (CHILDREN and EDUCATION)
Rate
Exempt
Remarks
The fees charged by a childrens summer school are exempt from VAT where the provider delivers a structured learning programme of an academic, artistic or sporting nature which supplements the education programme students are undertaking at school. Further information is available in the link below.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: - Schedule: 1 Paragraph: 4(3)
Link to further information