Education Sector

Contents

1. Glossary

2. Introduction

1. 2.1. Purpose of this document

2. 2.2. Who should read this document?

3. 2.3. Legislative references

4. 2.4. Status of the Guide

3. Supply of educational Services

1. 3.1. What is regarded as an educational Service?

2. 3.2. Place of supply of educational Services

3. 3.3. Zero-rating educational Services provided in the UAE

   1. 3.3.1. Qualifying Educational Institution

   2. 3.3.2. Qualifying Curriculum

4. Goods and Services related to Qualifying Educational Services

1. 4.1. Meaning of related Goods and Services

2. 4.2. Zero-rating of related Goods and Services

3. 4.3. Supplies that are excluded from zero-rating

4. 4.4. VAT treatment of specific types of supplies

   1. 4.4.1. Application and registration fees

   2. 4.4.2. Events

   3. 4.4.3. Field trips

   4. 4.4.4. Graduation events

   5. 4.4.5. Special needs support services

5. Other Goods and Services supplied by educational institutions

1. 5.1. Accommodation

   1. 5.1.1. Student accommodation

   2. 5.1.2. Staff accommodation

2. 5.2. Distance learning and Electronic Services

   1. 5.2.1. Place of supply of Electronic Services

3. 5.3. Fines and penalties

4. 5.4. Healthcare Services

   1. 5.4.1. Educational institution operating a clinic

   2. 5.4.2. Educational institution leasing premises to healthcare providers

   3. 5.4.3. Educational institution outsourcing healthcare Services to third parties

   4. 5.4.4. Educational institution charging fees to students

5. 5.5. Retention of overpaid amounts

6. 5.6. Transportation and leasing of school buses

   1. 5.6.1. Supply of transportation Services

   2. 5.6.2. Supply of a school bus

7. 5.7. Other Goods and Services

6. Grant income and other funding arrangements

1. 6.1. Third-party Consideration

2. 6.2. Scholarships

3. 6.3. Grants

4. 6.4. Research Services

7. Input Tax recovery

1. 7.1. General principles

2. 7.2. Events

3. 7.3. Rental of buses

4. 7.4. Staff accommodation

8. Updates and Amendments