Vat on training

waterford987

Do the changes in vat relating to vat on training mean that all training provided by a self employed who is registered for vat is now vatable for vat at 23%.

Lockedout2

It's not at all clear.

What is the nature of the training that you provide?

waterford987

I have a client who does health & safety reports vat at 23% but also does training for other companies which up to Dec 2015 was exempt. The changes in vat from Jan 2016 now means that this training has to be vatable at 23%. The training my client does relates manual handling and the training is usually a day long course.
Am I right in advising him to charge vat now on the training he does for these companies.

nompere

This is what the explanatory memorandum to the Finance Bill 2015 (as it was then) says in relation to the changes:

"[The legislation] is updated to provide for the continued exemption of children’s or young people’s education, school or university education and vocational training or re-training. The exemption includes education, vocational training or re-training where it is provided by a recognised body. Provision is also made for the continued exemption of tuition given privately by teachers covering school or university education."

So unless you're a teacher doing nixers, you have to charge VAT if you're not a member of a recognised body. There's a list of recognised bodies in S.54 Finance Act 2105.

waterford987

Thanks for that so charge vat at 23% then.