I run a training centre — are all education fees zero-rated, or does it depend on what's being taught?

The 0% VAT rate for education applies specifically to institutions recognised by a competent government entity (federal or local) that deliver an officially approved curriculum — from nursery through school, up to higher-education institutions that are government-owned or receive substantial government funding. Educational materials directly tied to that same approved curriculum get the same treatment.

School uniforms, electronic devices, meals and beverages, optional extracurricular activities, application fees, school transportation, and professional or training courses not tied to an approved curriculum (executive education, short courses, private tutoring) are all standard-rated at 5% instead. A common mistake among training providers is assuming they're automatically zero-rated just because they operate in education — the real test is whether the service is tied to a recognised curriculum. RASEEKH reviews each educational service separately and sets the correct treatment for it.