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.