Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 4

Children and education

Schedule 1 paragraph 4 exempts from VAT certain supplies of childcare services and education or training provided by qualifying bodies or individuals.

• Non-profit childcare services, and goods closely related to those services, are exempt from VAT.
• Childcare services supplied by persons whose activities are regulated under the Child Care Act 1991, or by foster care providers arranged through the Child and Family Agency, are also exempt.
• Education and vocational training supplied by recognised bodies — including public bodies, Exchequer-funded providers, recognised schools, regional technical colleges, and universities — are exempt, as are validated programmes, approved college courses, and immigration-qualifying courses.
• Private tuition given by individual teachers covering school or university education is exempt, as is instruction in driving large goods vehicles (1.5 tonnes or more) or buses (more than 9 persons including the driver).