Does the learner have to pay VAT on their contribution?
If your organisation has to charge VAT on the price of the learning you provide, then you should apply VAT to the learner’s contribution and advise the learner accordingly. You do not have to charge VAT on the money provided by ILA Scotland, only on the balance of the course price. Further information on VAT rules applicable to education partly funded by a grant can be found on the HM Customs and Excise website (Question 2.8).
If your organisation has to charge VAT on the price of the learning you provide, then you should apply VAT to any contribution a learner has made and advise the learner accordingly. You do not have to charge VAT on the money provided by ILA Scotland, only on the balance of the course price. Further information on VAT rules applicable to education partly funded by a grant can be found on the HM Customs and Excise website (Question 2.8).
