Can anybody supply zero-rated education?
No. Only qualifying educational institutions can provide zero-rated supplies. Qualifying educational institutions are:
- Educational entities recognized by the federal or local competent government entity that regulates the education sector in which the course is delivered.
- Higher education institutions that are either owned by the federal or local government, or receive more than 50% of their annual funding directly from the federal or local government. Education provided by other educational entities does not qualify for zero rating, and such institutions must charge the standard rate VAT on the educational services they supply.