VAT – Education and vocational training – HMRC update VAT Notice 701/30

HMRC have updated VAT Notice 701/30, Education and vocational training.

The VAT liability of building work for education establishments has been updated in paragraph 15.1 to remove “carrying out of an approved alteration to a listed building” as zero-rated work.

https://www.gov.uk/guidance/vat-on-education-and-vocational-training-notice-70130?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=f528fac7-2035-4469-b474-6b436ab335b6&utm_content=daily

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