For VAT purposes, as opposed to other forms of taxation, educational purposes meant education within a more formal class or lesson type structure. A zoo, open to the public but employing education officers to assist with education of visitors was not exempt from charging VAT upon its entrance fees. The education offered did not come within this definition.
Citations:
Times 02-Nov-1999, Gazette 20-Oct-1999
Statutes:
Value Added Tax Act 1994 31 Sch 9, Group 6, 1(a)
VAT, Education, VAT
Updated: 09 April 2022; Ref: scu.84344
