Dáil Éireann Debate, Thursday - 14 April 2016
118. Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will issue a guidance note on the effect of the changes to Schedule 1 for VAT exemptions in the Finance Bill where standard unaccredited health and safety training, such as manual handling, remains exempt from VAT; and if he will make a statement on the matter. [6931/16]
View answerI am advised by the Revenue Commissioners that Finance Act 2015 made changes to the wording of the VAT exemption for educational activities in the VAT Consolidation Act 2010 as amended to transpose the wording of the EU VAT Directive (Council Directive 2006/112/EC) with which Irish VAT legislation must comply. The changed wording was designed to ensure that vocational training and retraining providers would continue to benefit from the education exemption.
The Value-Added Tax Notes for Guidance on Finance Act 2015 were published on the Revenue website in December 2015. The notes for guidance clarify that vocational training or retraining, which would include standard health and safety training, such as, manual handling, is exempt from VAT where it is provided by recognised training providers including:
- A provider to which the Education and Training Board has outsourced the provision of vocational training or retraining;
- A provider to which Solas has outsourced the provision of vocational training or retraining;
- A provider of a course which is validated by Quality and Qualifications Ireland (QQI);
- A provider of training for initial or continuing access to a regulated profession.
These provisions should continue to provide exemption for standard health and safety training. The exemption also continues to apply to health and safety training given privately by an independent instructor.
If a service provider is unsure as to whether it satisfies the requirements for VAT exemption, the provider should contact their local Revenue District for guidance.
