Is all education supplied by educational institutions zero-rated?
Educational services are only zero-rated if they are provided in accordance with the curriculum recognised by the federal or local competent government entity that regulates the education sector in which the course is delivered.
If any educational entity supplies education that is not in accordance with the recognised curriculum, it must charge VAT at the standard rate 5% on those supplies.
In a limited number of cases, an educational institution may provide educational services to students free of charge if the education is completely funded by government grants. If it is still a recognised curriculum supplied by a qualifying educational institution, then the grant income can be treated as zero-rated.