VAT exemption - Education & Training (VAT Notice 701/30) S8

With VAT notice 701/30 section 8.2 in relation to education and vocational training states that anything “closely related” to goods and services that are for the direct use of the pupil, student or trainee, and necessary for delivering the education to that person is exempt from VAT. With the above being said, it is therefore my opinion that British Sign Language interpretation services are exempt from VAT in an education or vocational training setting. For a Deaf student to have any chance whatsoever to take in the information provided in these settings, an interpreter is almost more than necessary, they are essential and education settings deem interpreters as “reasonable adjustment” for the success of their education. Reasonable adjustment per the disability act 2010. If I am reading the rules correctly, although not all interpreting services are VAT exempt, but in an education setting they would be deemed to be so? Would this be agreeable with HMRC, and if so can you let me know whether I would have to apply for the exemption?

Hi,

Closely related services to education are generally exempt as part of the education being provided. However in section 8.1, it does state that the closely related services must be provided by an education provider who is an eligible body for these services to be exempt.

If the closely related services are provided by a non eligible body then they will be standard rated unless there is relief available elsewhere.

Are you an eligible body providing education services?

Thank you.