School fees for summer education programmes are exempt from VAT, the Education and Finance Ministries said.

The fees for educational programmes for children between the ages of 13 and 16 offered by institutions that are not licensed as a school according to the Education Act are exempted from VAT without credit as long as they obtain a registration certificate from the Education Division.

For a programme to be registered, this has to provide educational development according to the National Minimum Curriculum and should also provide creative activities for children in that age group.

The ministry said that these programmes should be taught by qualified teachers, certified kindergarten assistants, graduated persons, students from the Faculty of Education or the Institute for Community Services, MCAST and facilitators.

Institutions that apply should also ensure that the premises used are certified according to established criteria in education and for health and safety purposes.

Certificates may be obtained from the Customer Care Unit within the ministry by 15 June.