Dáil Éireann Debate, Thursday - 23 November 2017
74. Deputy Billy Kelleher asked the Minister for Finance the way in which an academy (details supplied) can get recognised in order not to charge VAT on its courses; and if he will make a statement on the matter. [49662/17]
View answerI have been advised by the Revenue Commissioners that in accordance with the EU VAT Directive and CJEU case law, the provision of children’s or young people’s education and school or university education and the provision of training and development courses of a vocational nature are exempt from VAT.
Where a school or academy is providing courses for educational or vocational purposes, any such course is exempt from VAT provided the lessons in question are provided as part of a programme that meets the standards set out by the Department of Education and Skills syllabus or, in the case of vocational training, the course is aimed at acquiring or updating knowledge and skills in relation to a specific profession or trade.
Where courses are primarily supplied for recreational purposes they are liable to VAT at the standard rate.
Further information on the VAT treatment of education and vocational services is available on Revenue’s website https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/services-education-vocational-training-post-2015.pdf.
Where a taxpayer is unsure of the VAT treatment of its services they should contact their local Revenue district in order to verify their VAT treatment.
