Page 73 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1

Other exempt supplies (cont.)

 Supply of qualifying educational services by the State, a

school, a public higher education institution (s 12(h)(i))

 The supply by a school, university, technikon or college,

solely or mainly for the benefit of its learners, of goods or

services (including domestic goods or services) for a

consideration in the form of school fees, tuition fees or

payment for board and lodging (s 12(h)(ii))

 Membership contributions to employee organisations,

such as trade unions (s 12(i))

 The supply of childcare services by a crèche or an after-

school care centre (s 12(j))