VAT: Consideration of the case to extend the education exemption to for-profit providers of Higher Education

At Budget 2012, the Government announced that they would consult on and review the VAT treatment of education, particularly at university degree level, to ensure that commercial bodies supplying courses similar to universities are treated fairly.

The purpose of the review is to consider whether for-profit providers of Higher Education (HE) should be placed on the same footing as not-for- profit and publicly funded providers of HE, such as universities, that can exempt their supplies of education from VAT.