VAT Exemption Form

In order to determine if the charges resulting from this contract are exempt from Value Added Tax we need to know whether or not your organisation is an eligible body and if so whether the goods and services to be provided by the College are closely related to supplies of education or vocational training provided to your students,trainees etc.

You are an eligible body if you are a:

1 School;

2 UK University,and any college,institution,school or hall of such a University (UK campuses of foreign universities may be eligible under category 6 below);

3 Further and Higher Education Institution (as defined under legislation governing such bodies);

4 Public body,for example,a Government Department,Executive Agency,Local Authority and Health Authority;

5 Body which provides the teaching of English as a foreign language but only in so far as the provision relates to the teaching of English as a foreign language;

6 Body not falling within categories 1 to 5 above which:

(a) is precluded from distributing and does not distribute any profit it makes;and

(b) applies any profits made from supplies of education towards the continuance or improvement of such supplies.

"Education" is broadly defined as:

A course or lesson of instruction or study in any subject whether or not that subject is normally taught in schools,colleges or universities and regardless of where and when it takes place.It includes lectures, educational seminars,conferences and symposia,together with holiday, sporting and recreational courses. It also includes the provision of distance training and associated materials if the student is subject to assessment. In the sports sector,education includes classes that are led and directed,rather than merely supervised with no form of instruction taking place.

Goods and services closely related to supplies of education or vocational training represent goods and services that are for the direct use of students,trainees,conference attendees,etc and that are necessary for delivering educational or vocational training services to these persons,including accommodation and catering.