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Short answer is, as you suspect, no.
I've heard of providers attempting to charge VAT on the 'admin' around raising the invoice etc., but this is viewed incredibly dimly by both DfE and HMRC, who see a service that's directly connected to delivering an exempt supply as also enjoying the same exemption. You're only permitted to charge VAT on genuinely separate, commercial services.
Craig Roper
VAT on Co-Investment Payments
Created
Hi please can anyone advise me.
We are a training provider who deliver apprenticeships, are we able to charge VAT on invoices for 5% contributions to other training providers who provide apprenticeships.
Reading the above funding rule, I'm taking that as no we can't.