Provision of distance learning courses is zero rated for VAT purposes in the UK

29 December 2015

In a recent court ruling, the UK’s First Tier Tribunal found that the provision of distance learning courses is zero rated for VAT purposes in the UK. These types of courses involve sending learning materials direct to students for them to undertake their studies under their own initiative. HMRC had argued that these services were educational services which meant they incurred the standard rate of VAT at 20%; however the Tribunal ruled that that the printed learning materials were the main part of the supply and these incur the zero rate of VAT.

LATEST NEWS

Norway extends reduced VAT rate to September 2021

Norway has confirmed that the temporary reduced VAT rate reduction, from 12% to 6%, will be extended from 30 June 2021 to 30 September 2021. The reduced VAT...

SEE MORE
LATEST NEWS

Canada: GST to be charged on digital goods and...

From 1 July 2021, the Canadian Revenue Agency (CRA) will introduce Goods and Sales Tax (GST)/Harmonised Sales Tax (HST) on sales of e-commerce goods and...

SEE MORE
LATEST NEWS

France to introduce e-filing for 13th Directive VAT...

From 1 July 2021, non-EU businesses must request 13th Directive VAT refund claims electronically through a fiscal representative established in France. These...

SEE MORE

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.