Education provided by a university is exempt from VAT. This is the main VAT exemption for income received by the University.
'Education' includes not only the traditional supplies of education such as educational provision to undergraduate students, but all supplies of education. So the exemption includes income received from:
- short courses and lectures
- sporting and recreational courses.
It also applies whether the recipient of the education is a registered student of the University or a private individual attending a seminar or a business buying courses.