Hi Alan, I have a client who provides Training to a recognised body, which will qualify for VAT exemption, however they also provide training such as fire safety, emergency first aid, manual handling etc. which would not be via a recognised body. I assume that they must register for VAT and charge 23% on these courses/training. Would all income be taken into consideration in determining if they will be in excess of the VAT registration Threshold or would it just be the part of the income which is Vat able?
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