Can I claim VAT on upskiling course?

[Kerrigan]

I have a small company that will be paying the educational costs of three of its employees.

Can we as a business claim the VAT on these college course expenses?

 

[Nutso]

Are you sure that there is VAT on these courses? Training/education is usually exempt from VAT.

 

[Kerrigan]

Hi Nutso,

We have yet to be invoiced. Two of the courses are in Ireland and one of them is based in the UK.

 

[mandelbrot]

As Nutso said, training & education are generally exempt:
[broken link removed]

The real question is whether these costs are an allowable expense deduction for your company in the first instance... are they wholly and exclusively laid out for the purposes of the trade?