VAT on education services – amendment

Item 12(1) of Part 2 of the Fifth Schedule to the VAT Act has been revised in virtue of LN 302 of 2019, published on 19 November 2019.

The revised provision extends the exemption for education services to:

• vocational training or retraining provided by a Government school, University of Malta or a school registered under the Education Act; and
• more generally, to the relevant education and training provided by any educational establishment recognised as such by the Commissioner.