Education VAT exemption for Ltd Company

Hello, I’m looking to set up an education company (private limited company based in UK), we are looking at selling summer school courses to overseas students. The course is for English as Foreign Language overseas students, with English lessons as well as recreational and sports course etc. Am I right in thinking this will fall under Education VAT exemption (even us being a private Ltd Company - and whether it is sold to overseas students directly (B2C) or sold to overseas company/organization/agent in the education sector (B2B)? Does the place of supply still need to be considered as we have both scenarios of overseas students come to UK, or UK teachers travel to overseas for face to face teaching. Payments will be made electronically to UK business account. Many thanks Ed.

Hi,

Please refer to notice 701/30 section 9, regarding supplies of English as foreign language:

English as a foreign language

For a commercial provider the conditions in section 9 need to be met in order for a supply to be treated as VAT exempt.

The place of supply rules should also be taken into account when determining whether you ae making a supply that falls within the scope of UK VAT or not. Notice 741a provides details on place of supply of services:

The place of supply rules for services

Thank you.