Revenue has updated its guidance to set out the VAT treatment that applies to education and vocational training as well as retraining services. Vocational training and retraining services are exempt from VAT where certain conditions are met and these are laid out in detail in the manual.

The manual also details the VAT treatment of education services, private tuition, conferences, research services as well as covering place of supply rules and supplies of goods or services incidental to education.

The Tax and Duty manual can be found on the Revenue website and Revenue eBrief No. 37/17 gives notice of the change.