I have a client who has over 70% of her income coming from vocational education. She has asked me to apply for a “category A exemption under S45 of the act”. She wants to be exempt from being charged VAT by suppliers.
I have searched under the the VAT consolidation Act 2010 and cannot find any reference to a category A exemption.
Under education and vocational training in the Tax and duty manual the company is exempt from charging VAT.
The company has started to run vocational training courses in Portugal, but the turnover from that has not yet reached 75% (under Section 56).
My question is threefold:
A. Is there such a thing as Category A exemption?
B. When registering her company for taxes, do I need to let revenue know that they are trading in a vat exempt activity.
I have become completely confused the more I research
Thank you in advance