10/05/2017
Update to HMRC VAT Notice 701/30 on Education
HMRC issue an update to the VAT Notice 701/30 on Education to include an explanation of the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship training.
HMRC have issued an update to the VAT Notice 701/30 on “Education and Vocational Training” to include an explanation of the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship training, which comes into effect from 1 May 2017.
This VAT Notice provides one of the key sources of reference information on VAT relating to educational matters undertaken by academy schools.
The updated guidance can be found online at https://www.gov.uk/government/publications/vat-notice-70130-education-and-vocational-training
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