Our specialists can assist in a range of VAT & Tax areas
Taxing the provision of education within the UK can be complicated, depending on what subjects are taught and what legal entity is teaching them. For example, eligible bodies providing education are exempt from VAT, but non-eligible bodies must pay it. It’s important that the VAT status of an education provider is correctly classified, so as to avoid any penalties and interest charges.
Deeks VAT Consultancy fields an experienced team of tax advisers, with in-depth knowledge of these issues. We can help determine the eligibility status of an education provider and whether they’re liable for VAT.
A 2019 Supreme Court decision amended the law restricting the provision of degree level education solely to colleges and universities. Limited companies may now be included in the definition of eligibility, provided they fulfil certain provisions. Following this decision, we recently assisted a limited company to become an eligible body, so that it doesn’t have to register and charge for VAT.
Several commercial education providers can also provide tax-exempt education, if they fulfil the provisions of the private tuition exemption. There is vast case law in this area, where providers have believed they were supplying exempt education, but HMRC have disagreed. For example, golf lessons can be exempt from VAT, but belly dancing is standard rated. This is determined on the basis that golf is a subject ordinarily taught in schools and universities, but belly dancing is not.
Academies also have special rules that allow them to recover VAT on non-business activities without being registered for VAT. Deeks VAT Consultancy, have also provided advice to several academies on ad hoc queries, such as whether VAT incurred on the annual prom can be recovered.
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Deeks VAT News issue 39
Welcome to this months Newsletter December 2023 issue 39 Keeping you up to date on VAT changes In this months newsletter we cover the following: Changes to the DIY Housebuilders’ Scheme Best Judgement: what is it, and why is it important? Updated guidance on zero-rated exports New rules for registration and reporting in the EU […]
Deeks VAT News Issue 30
Welcome to the latest edition of Deeks VAT News. January 2023 – Issue 30 Keeping you up to date on VAT changes In this edition of the months newsletter we cover the following: Insurance partial exemption Doctors and healthcare professionals So what does VAT registration mean? Discounts – value of supply. The TalkTalk case. […]
Changes to the VAT DIY Housebuilders Scheme
Embarking on self-build projects can yield significant VAT savings through the DIY Housebuilders scheme. With the spring Budget 2023’s announcement, the scheme is set to digitize, extending claim periods from three to six months starting 5 December 2023. Understand what qualifies for VAT reclaim and how these changes can benefit your project. For any queries, reach out to Jane at Deeks VAT.
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Here at Deeks VAT Consultancy we can help all types of businesses, either personally or acting on your behalf for your clients. Drop us a message and one of our specialists will be in touch to discuss how we can help.
Jane: +44 (0) 7710 553831
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