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Our clients business sells a package to Spanish Students offering an English Language school delivering a structured learning programme to Spanish Students coming to Ireland for three specific types of stays:
1) Academic Year – The student travels to Ireland and is placed with a host family and attends school for one term (half year) or two terms (full year) for the purpose of learning the English Language
2) Summer Schools Programme: The student travels to Ireland for 3 weeks and attends workshops provided by locally employed teachers in a class room setting in the morning before attending outdoor activities in the afternoon and day trips are organised twice a week aimed at improving the child’s understanding of English.
3) Mini Stays: A student travels to Ireland for one week for a programme similar to the above three week stay
Does the above meet the criteria for an exempt rate of VAT for education and vocational training? If not what rate is applicable?
The client has the option of selling the flights from Spain to Ireland as part of a package to the Spanish students. If this is offered, would it alter the VAT rate applicable in this case?

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Asked on 27 July 2018 9:54 am