§ Lord Tebbitasked Her Majesty's Government:
For which categories of professional and vocational qualifications VAT is charged on training. [HL293]
§ Lord McIntosh of HaringeyEducational, professional and vocational training courses provided by schools, colleges and public bodies are not subject to VAT. Vocational training funded through approved government training schemes is also exempt. In addition, tuition supplied by an individual teacher working in a personal capacity or in partnership is exempt if the tuition is in a subject ordinarily taught in a school or university. Courses or qualifications supplied by commercial providers are taxable at the standard rate of VAT.