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From Revenue.ie.....
For example the supply of material to accompany an educational course, such as goods and services that would normally be subject to VAT if supplied separately, may be treated as ancillary to the supply of the educational service and exempt from VAT. Examples are books and written materials to accompany the course, or services such as photocopying and binding. The exemption will only apply where the goods or services are supplied, either by the college or a third party authorised to supply such materials, to students who are enrolled in a course of education.
Where goods or services are made available to a prospective student for purchase without further obligation such as enrolling in a course, or to any other persons, the supply is treated as liable to VAT at the appropriate rate.
It should be noted that goods and services are treated as incidental to education only where they are directly linked to the education service itself.
What do you think? If the books are only rented to students with the permission of the college?
In answer to the above-no, not possible to recoup full vat expenses against a supply which is zero rated for VAT. You may be able to recover some VAT if there was some supply that was rated for VAT.
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