UCE EPA Agreement
In any programme the application of VAT always seems open to debate, and we have been looking to see if we can answer some of the more common queries we get.
One of these has been the treatment of VAT as regard Apprenticeship end-point assessment costs. Guidance says that ‘Supplies of training which are paid by government funding, including the apprenticeship levy are exempt from VAT. ….. Prices entered on to the ILR should not include VAT.’ The ESFA have now clarified to us that the term ‘training’ includes end point assessment, and therefore end-point assessment costs do not attract VAT charges.
Note however that non-levy (and co-investment) employer contributions do attract VAT charges (where the provider is VAT-registered) but these elements should not be entered on the ILR.