VAT Rates
CONFERENCES (Education and Vocational Training)
Rate
Exempt
Remarks
The admission charge to conferences is generally subject to VAT at the standard rate. Where a conference, with the primary purpose of providing education to the participants, is organised and held by a recognised body within the meaning of paragraph 4(3) of Schedule 1, the admission fees are exempt from VAT. Where a conference or seminar is organised with the primary purpose of providing vocational training or retraining to the participants, the admission fees to the conference are exempt from VAT. Further information is available in the link below.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Schedule: 1 Paragraph: 4(3)
Link to further information