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.
If you are funding a non-scholarship National Professional Qualification (NPQ) place yourself, VAT is payable. If your school funds the programme, VAT is not charged because the transaction is treated as business-to-business.
Best Practice Network must confirm receipt of the initial payment before you can be enrolled on the programme.
Do I have to pay VAT on a non-scholarship NPQ place?
VAT is payable if you fund your NPQ programme yourself.
Under His Majesty’s Revenue and Customs (HMRC) guidance 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 not charged because this is a business-to-business transaction.
You can read the HMRC guidance on the VAT place of supply of services: https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec6
What payment options are available?
The following payment options are available for non-scholarship NPQ places:
- Pay in full by credit or debit card using Stripe.
- Pay in full by instant bank transfer using GoCardless. This option is available only for UK bank accounts.
- Pay in instalments using GoCardless Direct Debit or a Stripe credit card. Instalment plans of up to six months are available. This option is available only for UK bank accounts.
- Pay by BACS after requesting an invoice via the unique BPN payment portal link.
How do I arrange payment if I am self-funding?
Once your application reaches the pending funding stage, Best Practice Network will email you a unique link to the payment portal.
To arrange payment:
- Open the payment portal using the link provided.
- Select your preferred payment method.
- Complete the payment process.
Best Practice Network cannot split an invoice between you and your school.
If your school is willing to pay the programme fee on your behalf, no VAT will be charged to the school. Any arrangement for repaying the school must be agreed separately between you and your 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 is funding 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:
- Open the payment portal using the link provided.
- Select the preferred payment method.
If your school wants to pay by instalments
If the invoice contact requests an instalment plan through the payment portal, the accounts team will contact them 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 be generated.
- The invoice is typically sent to the invoice contact within 30 days.
Only the school's invoice contact will receive the invoice. As the programme participant, you will not be able to view the invoice.
Best Practice Network must confirm receipt of the initial payment before you can be enrolled on the programme.
Who can help with funding questions?
For funding-specific queries, contact the finance team at:
salesledger@bestpracticenet.co.uk