VAT Rates
SCHOOL OR UNIVERSITY EDUCATION (CHILDREN AND EDUCATION)
Rate
Exempt
Remarks
The provision of children's or young people's education and school or university education is exempt from VAT where it is supplied by a recognised body. Detailed information on what constitutes a recognised body is available in the VAT Tax and Duty Manual titled VAT treatment of education and vocational training.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: - Schedule: 1 Paragraph: 4(3)
Link to further information