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Posted Tue, 20 Aug 2024 10:09:08 GMT by Antoinette Le Peuple
How do I go about applying for one?
Posted Tue, 20 Aug 2024 13:04:03 GMT by HMRC Admin 17 Response

Hi ,
 
HMRC does not gernerally issue Exemption Certificates.

Can you confirm what this exemption Certificate would be used for .

Thank you  .
Posted Tue, 20 Aug 2024 13:09:20 GMT by Antoinette Le Peuple
A supplier has asked for a certificate so that VAT isn't charged on goods that are for educational use and training as per notice 701/30 Thanks
Posted Wed, 21 Aug 2024 07:54:28 GMT by HMRC Admin 21 Response
Hi Antoinette,
HMRC would not issue exemption Certificates for this scenario.
It would always be the responsibility of the supplier to make sure that they are charging the correct level of VAT on a supply by referring to our guidance.
Please see the guidance in reference to education supplies:
8. Supplies provided with education.
Thank you.

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