VAT treatment of education and vocational training, 19 October

Revenue updated the TDM – VAT Treatment of Educational and Vocational Training – to include additional information on the provision of education or training services by a provider in receipt of Exchequer funds and a new paragraph in relation to the place of supply rules for lecturing services received from abroad.

Revenue eBrief No. 186/20 confirmed the update of the TDM - VAT Treatment of Educational and Vocational Training – for the below:

• Paragraph 4.4. Provision of education or training services by a provider in receipt of Exchequer funds, now includes additional information; and
• Paragraph 9.1 is a new paragraph in relation to the place of supply rules for lecturing services received from abroad.