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shorehamite
29th Jun 2021, 11:15
We are having to start charging VAT at our club from now, can anyone tell me if VAT applies to the e-exams? i see there is no vat added to the price from the CAA.

Fl1ingfrog
29th Jun 2021, 14:52
The legal provision which exempts examination services is VAT Act 1994, Schedule 9, Group 6, Item 3. Aug 29, 2011

It is also worth noting that VAT is exempt from teaching and instruction given certain conditions. A bizarre example being that the owner of a vat registered organisation is exempt from charging VAT on the teaching that they personally provide.