VAT exemption on summer education programmes

Fees requested for educational programmes for children and students aged between three and 16 this summer will be exempt from VAT.

The Education Ministry said the courses had to be offered by entities that were not already licensed as a school in terms of the Education Act. These entities had to obtain a registration certificate from the Education Division.

The exemption, the ministry said, did not apply to programmes already subject to the payment of VAT such as those providing formal education courses leading to examinations or formal qualifications.

For a programme to be registered it had to be a summer programme for educational development including creative activities.

The person legally responsible for the institution applying for registration of the educational programme had to prove that those running the programme were qualified teachers, kindergarten assistants, university graduates, education university students, MCAST students in the Institute for Community Services or facilitators.

Application forms and further information can be obtained from the ministry's customer care office by May 30.