Revenue have published a VAT Information Leaflet which sets out details of the VAT treatment of education and vocational training or retraining provided by institutions, organisations, or companies both in the state and private sectors. The leaflet is published on the Revenue website at: Taxes & Duties – Value Added Tax – Leaflets-Education and Vocational Training and Retraining Services or at the following address http://www.revenue.ie/en/tax/vat/leaflets/vat-and-education.html