Revenue eBrief No. 161/23
13 July 2023
VAT Treatment of Education and Vocational Training
The following VAT Tax and Duty Manuals (TDMs) have been amended. The changes relate to the deletion of content which is no longer relevant to the manuals:
VAT Treatment of Education and Vocational Training
- Deletion of Section 6.3 – Vocational training providers post Finance Act 2015
Union Scheme – One Stop Shop (OSS)
- Section 1 - Union Scheme, has been amended
- Previous Section 2.2 - What if a supplier is already registered for MOSS? has been deleted
- Current manual Section 2.2 - When will the registration take effect, has been amended
Non-Union Scheme – One Stop Shop (OSS)
- Section 3.1 – When will the registration take effect? has been amended
- Previous Section 6 – Existing MOSS registrations, has been deleted.