VAT on Univerisity Courses

[steve_bl]

As a private college charges VAT is charged on it's courses - however there are 2 new types of courses and not sure whether VAT should be charged on them - both are connected with public univerisities who dont charge VAT themselves

1. Validated degree course - the course is run by the college but the award is given by the university in its name - the student is actualy a student of the university

2. Accredited course - a course run by the college which results in modules being ommitted when the student goes onto a university degree course

Particularly on the validated course - can we avoid having to charge VAT ?

Thanks

[SeanJames]

Hello,

I think the key comes in here as to who is running the course, regardless of whom the student belongs to at the time of taking the course.

If you don't meet the exempt criteria laid out in 701/30 - Education and vocational training, specifically in section 5 then the supply is standard-rated at 15%. As I assume you're not an eligible body for the purposes of providing education (otherwise why would you be charging VAT?) then I'm afraid VAT is going to be required to be charged.

Cheers
Sean