VAT Update 21 - capital goods scheme, education exemption and partial exemption annual adjustments
VAT
July 13, 2026

VAT Update 21 - capital goods scheme, education exemption and partial exemption annual adjustments

In this edition we look at long-awaited changes to the capital goods scheme, cases on the education exemption and the temporary reduced rate, and a tax tip on partial exemption annual adjustments and cashflow.

VAT
Updated: July 20, 2026