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

Separate EORI number for Northern Ireland required

HMRC have recently confirmed that businesses who import and export goods from Northern Ireland (NI) will need a special Economic Operator Identification Number...

SEE MORE
LATEST NEWS

UK Intrastat still required after Brexit

The UK tax authorities have confirmed that English, Welsh and Scottish businesses importing goods into the UK from the EU will still be required to prepare and...

SEE MORE
LATEST NEWS

Ireland to introduce postponed accounting for import...

The Irish government have confirmed that a postponed accounting facility will be implemented for import VAT post-Brexit.  This new mechanism will allow all...

SEE MORE

Gated Content

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