Accounting for training providers, tutors, online course creators, and education businesses including VAT exemptions and course material tracking.
Schools, tutors and training providers benefit from VAT exemptions, charity reliefs, and Apprenticeship Levy interaction. Westfin handles charity SORP accounts, VAT partial-exemption, and Gift Aid on donations to academy trusts and independent schools.
The reliefs, schemes and risks that consistently apply in this sector — with HMRC source links so you can verify everything we say.
Education provided by an "eligible body" (universities, FE colleges, schools) is VAT-exempt. Private tutors are exempt for individual tuition in school/university subjects.
Reference (gov.uk)Private school fees became standard-rated 20% VAT from 1 January 2025 — major shift; partial exemption planning critical.
Reference (gov.uk)Gift Aid lets charities reclaim 25p per £1 donated. Academy trusts and registered charities also enjoy 80% mandatory business rates relief.
Reference (gov.uk)VAT exemption for education
Course material and books
Deferred revenue on courses
Tutor commission payments
Online platform integrations
Qualification body compliance
VAT exemption applications
Course booking system integration
Deferred income automation
Tutor payment tracking
Multi-course revenue analysis
Grant and funding compliance
Education VAT exemption compliance
Course booking and revenue recognition
Tutor commission calculations
Online learning platform integration
Grant funding accounting
Qualification body reporting
Speak to our Education & Training accounting specialists today