VAT lecture

Our client provides management training usually in the form of lectures. Most of his work is provided in the UK and he has opted to join the flat-rate scheme for VAT. He will shortly be carrying out some training in the Channel Islands.

My initial thought was that this is outside the EU and therefore no VAT needs to be charged.

Furthermore the income is excluded from the flat rate scheme calculations.

However it transpires that the client is a branch of a UK-based organisation and is not a separate legal entity. Does this change the analysis?

Readers’ comments are welcomed.

Query 18 130 – RVP

Reply from Gardener

VATA 1994 Sch 4A para 4 used to provide that the place that educational services were physically carried out was relevant.

That provision was repealed with effect from 1 January 2011 so the “general...