I am not familiar with the case of examining fees, but just encountered a quite similar felt situation with VAT and postage stamps. If you purchase a stamp, it is VAT exempt (USO class 1 and 2 stamps). If somebody on behalf of you purchases a stamp, it is VAT exempt. If somebody purchases a stamp and puts it on a letter he wrote on behalf of you, he has to add VAT to the stamp as well. Transferred to the case of fees, I suspect the moment a fee is on a bill from the school it is no longer VAT exempt. By tax "logics" the service subject to VAT provided is the writing of the bill, as my tax advisor explained to me.