For a non-scholarship NPQ place, VAT applies if you self-fund, as it's a business-to-individual transaction under UK tax rules. If your school funds the programme, VAT is not charged since it's business-to-business. Payment options include full payment by card or bank transfer, instalments, or BACS after invoicing. Payment arrangements differ for self-funded individuals and schools, with Best Practice Network confirming initial payment before enrollment. For funding questions, contact salesledger@bestpracticenet.co.uk.
For a non-scholarship National Professional Qualification (NPQ) place, VAT is payable if you fund the programme yourself. VAT is removed if your school funds the programme as a business-to-business transaction.
When is VAT payable?
Under His Majesty’s Revenue and Customs (HMRC) guidelines on the supply of services, Best Practice Network must charge VAT on business-to-individual transactions. If you pay for your programme yourself, the place of supply is where the seller is located, which is the UK, so UK tax regulations apply.
- If your programme is self-funded, VAT is payable.
- If your school funds your programme, VAT is removed because this is a business-to-business transaction.
You can read the HMRC guidance on the VAT place of supply of services.
What payment options are available?
The available payment options for a non-scholarship NPQ place are:
- Pay in full by credit or debit card using Stripe.
- Pay in full by instant bank transfer using Go Cardless. This is available only for UK bank accounts.
- Pay in instalments by Go Cardless Direct Debit or Stripe credit card. A three-month instalment plan is preferred, and this option is available only for UK bank accounts.
- Pay by BACS after requesting an invoice. Check the relevant payment page on the Best Practice Network website for the current invoice payment deadline.
How do I arrange payment if my programme is self-funded?
Once your application reaches the pending funding stage, Best Practice Network will email you a unique link to the payment portal. Use this link to open the portal and select your payment method.
Best Practice Network cannot accommodate an invoice split between you and your school. You may be able to ask your school to pay the programme fee, with no VAT charged to the school, and agree separately how you will repay the school.
Best Practice Network must confirm receipt of the initial payment before you can be enrolled on the programme.
How does my school arrange payment?
If your school funds your programme, it can pay by BACS or by instalments. Once your application reaches the pending funding stage, Best Practice Network will email a unique payment portal link to your school’s invoice contact.
Your school’s invoice contact must use the link to open the payment portal and select a payment method.
If your school requests an instalment plan through the portal, the accounts team will contact the invoice contact by email after receiving the request.
If your school wants to pay by BACS, the invoice contact must select BACS in the payment portal. An invoice will then be generated and is typically sent to the invoice contact within 30 days.
Only your school’s invoice contact will receive the invoice when the accounts team has prepared it. You will not be able to view the invoice as the programme participant.
Best Practice Network must confirm receipt of the initial payment before you can be enrolled on the programme.
Who can answer further funding questions?
For funding-specific queries, email the finance team at salesledger@bestpracticenet.co.uk.