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Vocational Training: VAT

Question for Treasury

UIN 138113, tabled on 25 April 2018

To ask Mr Chancellor of the Exchequer, what his policy is on the application of VAT to providers of vocational training.

Answered on

1 May 2018

Under UK law, vocational training is VAT exempt where it is provided by specific eligible bodies, including universities, schools and certain not-for-profit institutions. The normal VAT rules apply the standard rate of 20% to most commercial providers of vocational training.

Answered by

Treasury