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<p>Education provided by further education (FE) colleges is either outside the scope
of VAT or classified as ‘exempt’ under the VAT Act 1994. This means that FE colleges
do not apply VAT on the education they provide to their pupils.</p><p> </p><p>Under
European law, it is not possible to recover tax incurred on activities outside the
scope of VAT or in the course of making ‘exempt’ supplies. Our future relationship
with the EU, including on VAT, is subject to negotiation and any future decisions
on VAT will continue to be taken in line with the normal Budget process.</p>
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