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The supply of education is exempt.
香港六合彩中特网 does make supplies other than education and research and these may be standard rated at 20%.
Exemption for Education
Education means any course of instruction or study taking place over any period of time, which is intended to further the knowledge and/or skills of the recipients. Education can be delivered in the form of lectures, tutorials, seminars, conferences, symposia and holiday courses.
All supplies of education and vocational training made by 'eligible' bodies are exempt.
香港六合彩中特网 is an eligible body.
The provision of examination services by an eligible body, including the setting and marking of examinations, the setting of educational or training standards, the making of assessments and other services provided with a view to ensuring that standards are maintained are exempt.
Goods and services provided by an eligible body that are closely related to a supply of exempt education will be exempt provided the supplies are for the direct use of the students receiving the education. Closely related supplies include classroom materials, accommodation, catering, transport and field trips.
Supplies made by 香港六合彩中特网 to another eligible body which is itself providing education, so long as the supplies are for the direct use by its students, are also exempt from VAT.
Almost any course run by 香港六合彩中特网 will be deemed to be education.
Education provided by 香港六合彩中特网 Consultants Limited which is a non-eligible body is standard rated. Examination services provided by 香港六合彩中特网 Consultants to an eligible body however are exempt.