If you are an overseas participant or are not eligible for scholarship funding from the DfE, you may have questions about your payments and when VAT is payable.
This article contains information on VAT, when it is payable and how you can pay for your programme with Best Practice Network.
VAT explanation
Due to HMRC guidelines on supply of services, we are required to charge VAT on Business to Individual Transactions. We are only able to remove VAT on Business-to-Business transactions (for example, if your school was paying for your programme). This is because on business to individual transactions the place of supply is where the seller is located (in this case the UK) therefore UK tax regulations apply.
In summary:
| I am funding my programme myself (self-funded) | VAT is payable |
| My school are funding my programme (school-funded) | VAT removed |
Please see link below to HMRC website where this is explained:
https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec6
Payment options we offer:
Pay in full via Credit or Debit Card (Stripe Facility)
Pay in instalments via Go Cardless Direct Debit (3 month installment plan offered). *Please note this is only an option for UK Bank Accounts*
Pay via BACS by requesting an invoice. This must be paid within 30 days of receiving an invoice.
Great! Where do I set up my payment?
My programme is self-funded
All of the above options are available via the payment portal link we send in an email once your application reaches the pending payment stage of the application process.
You can click the link in the email to go onto the payment portal. This is where you can select your payment method.
Please note that we are unable to accommodate split invoices between yourself and your school.
You may be able to discuss with your school and see if they can pay for your programme fee (VAT not charged for schools), and you can then agree on an arrangement to pay back your school.
My programme is school-funded
School-funded programmes can either pay via BACs or by instalments. These options are available via the payment portal link we send in an email to your invoice contact once your application reaches the pending payment stage of the application process.
They need to click the link in the email to go onto the payment portal. This is where they can agree their payment method.
If they want to set up an instalment plan, our accounts team will contact them via email them once they receive this request, after you (the participant) have agreed the method.
If they want to pay via BACS, an invoice will be generated and sent to your invoice contact within 30 days.
Please note that only your school invoice contact will be sent the invoice to action when this has been prepared by our accounts team, you (the participant) will not have visibility of this.