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The Revenue have just issued a new information leaflet on Education and Training. This leaflet deals with the VAT treatment of education and vocational training or retraining provided by institutions, organisations, or companies both in the state and private sectors.- 
This case deals with the principle of fiscal neutrality. People who lead normal, balanced lives rarely encounter the exhilarating topic of fiscal neutrality. For the humble VAT practitioner, it is part of the staple diet. For fiscal neutrality is a cornerstone on which the VAT system is built.
A couple of things have been happening in the medical field, not an industry that comes often to the attention of the VAT Inspector. The first is the publication by Revenue last year of a leaflet on VAT and Medical Services. Practitioners were long of the view that any service supplied by a medical professional was exempt from VAT. A number of cases decided by the European Court of Justice (ECJ) dispelled that myth.