Revenue eBrief No. 186/20
14 October 2020
VAT Treatment of Education and Vocational Training
The guidance in the Tax and Duty Manual VAT Treatment of Education and Vocational Training has been updated to include additional information under paragraph 4.4 (Provision of education or training services by a provider in receipt of Exchequer funds) and a new paragraph in relation to the place of supply rules for lecturing services received from abroad (paragraph 9.1).