HMRC is consulting on a possible extension of the VAT exemption for education to supplies made by ‘for-profit’ providers.
The government wishes to facilitate ‘a more diverse and competitive [higher education] sector that offers greater student choice and is responsive to student demand’, HMRC said in a consultation document published this week.
Budget 2012 announced that the government would review the exemption, in particular at university degree level, to ensure that commercial universities are treated fairly.
HMRC is consulting on a possible extension of the VAT exemption for education to supplies made by ‘for-profit’ providers.
The government wishes to facilitate ‘a more diverse and competitive [higher education] sector that offers greater student choice and is responsive to student demand’, HMRC said in a consultation document published this week.
Budget 2012 announced that the government would review the exemption, in particular at university degree level, to ensure that commercial universities are treated fairly.
