Value Added Tax (VAT) is a tax that's charged on most goods and services that VAT-registered businesses provide in the UK. VAT is payable at 20%.
You do not need to pay VAT on English language courses, but you do have to pay VAT on some other courses (usually professional training courses). VAT is payable on the following London School of English courses:
VAT will also be payable on many goods and services, including hotels.
For information on how to claim back VAT, click here.