The following is taken from a letter from HM Customs and Excise regarding
VAT on Needs Assessments:
"We see the assessment of persons applying for Disabled Students
Allowance as more of a physical assessment with a view to advising them
on the various types of equipment and facilities to assist them with
their studies. This supply would seem to fall within counselling and
advisory services and are therefore taxable.
It is not considered to be an assessment in terms of an examination and
the assessments referred to under VAT Act 1994, Schedule 9, Item 3 and
Note 4 are where there are specific criteria against which the assessment
is made in order to achieve the required standard for the qualification
eq NVQ style qualifications."
So it appears to be case closed - Needs Assessments are not exempt from
VAT. However I am curious as to why this suddenly seems to have become an
issue. Extra revenue for the war effort perhaps...
St.John Skeates
Awards Section
Bedfordshire County Council
Direct Line 01234 718744
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