This brief applies to providers of residential accommodation for students.
It provides a definition of the term ‘student’ which is important to the understanding of the VAT treatment of construction works used for a relevant residential purpose.
The revised guidance is in VCONST15360 - 'Relevant residential purpose' - interpretation of terms: Note (4)(d) to Group 5 of Schedule 8 VATA - residential accommodation for students or school pupils: what is a 'student'?
The following is highlighted in the note:
'The term "student" in this context refers to a person undertaking a course of educational study or instruction.
'It covers any person who is receiving education or vocational training from a university (or a centrally funded higher education institution or a further education institution) or from any other supplier who is providing similar, or the same type of, education or vocational training to a similar, or the same, academic standard.
'Examples include (but are not necessarily limited to) individuals who have left school and are undertaking higher or further education or training with a view to:
- obtaining a generally recognised academic or professional qualification;
- maintaining an existing professional qualification for which accreditation is received; and
- undertaking a course of study which, whilst not leading to a recognised qualification, has a high level of academic content and is intended to improve the knowledge and understanding of the student in an area of academic interest.
'The maintenance of existing professional qualifications would include Continuing Professional Development (CPD) applicable in cases where either:
- a professional body requires from its members the continuing recognition of a qualification;
- an employer requires employees to maintain or improve relevant technical skills'