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A nursery business has enquired whether its gardening training courses are exempt from VAT. The DGT has ruled that the exemption applies if the activity is part of an educational system's curriculum and is not merely recreational in nature.
Question raised: Taxation under Value Added Tax for the described activity.
The exemption for teaching requires a subjective requirement, that the entity be a private entity authorized to carry out teaching activities included in a curriculum, and an objective requirement, that the activity transmits knowledge and skills without being merely recreational. Gardening courses shall be exempt if they are included in a curriculum of the educational system and are not recreational; otherwise, they shall be taxed at the general rate of 21%.
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