I seem to be a little unsure if i am coming to the correct answer or not with regard to examination services being exempt - anyone who knows this area better than me and has anything to add i would appreciate it.
Ok "non eligible body" limited company provides nvq type education services that are deemed to be standard rated - the individual being billed is funding the nvq course themselves and the individual taking the course is being billed direct.
Client has come to us after having had a vat visit and the vat office seem happy with exempt "examination services" being estimated on a fair and reasonable basis - the company does all the setting and marking etc with regard to the exams/assessments that form part of the nvq. Client has advised similar buisness to theirs also splits sales into exempt examination services and standard rates training.
However with regard to examination services section 7.2 of Notice 701/30 and specifically VATEDU45500 - i was trying to check that the detail here clearly confirms these services are deffo exempt - it's not 100% obvious to me why these services are deffo exempt - the wording "trainees on Government-approved vocational training schemes" may cover the individual involved but its not obvious here whether the individual being billed is a trainee or not?
Note to be clear here with regard to examination services income this is a fee earned by the business and kept by the business as their income- Ie these are not disbursments that the buisness is simply passing onto the relevant nvq body - there are some "entry fee" type disbursements at play but these have been specifically excluded from the calcs and identified separately as on vatable disbursements.
Any enlightenment would be appreciated as to whether exemption for examination services is the correct treatment heer and why that is the case if it is.
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