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VAT on School Trips
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Explanation of VAT on Educational Trips
Tour operators are required to pay VAT under the Tour Operators’ Margin Scheme (TOMS); this means tour operators are unable to show VAT as a separate item on invoices and consequently Local Authority schools are unable to claim back VAT on any element. The previous concession whereby schools could claim for some elements on UK tours was revoked on 1/1/2010 by HMRC.
Brief outline of TOMS
This is a VAT accounting scheme for tour operators and other travel service providers based in the EU. The UK version adopted since it exited from the EU continues the principles of the EU Version.
Under the normal VAT rules, those businesses buying and selling various elements of their travel packages in different Member States would be liable to register and account for VAT in each of the Member States concerned. The scheme enables tour operators to register in just the Member State in which they are established, rather than in all Member States where they provide travel services.
The supply of a travel package is treated as a single supply taxable at the standard rate of VAT, and operators account for VAT on their profit margin in the Member State where they are established, but are prevented from recovering input tax incurred on scheme purchases.
| Section | Benefits | Cover Limits | Excess |
|---|---|---|---|
| 1 | Cancellation or curtailment charges Aggregate limit Excursions | £2,000 £50,000 £250 | £50 (£20 loss of deposit) |
| 2 | Emergency medical & other expenses Emergency dental treatmentReplacement group leader | £5,000,000 £250 £5,000 | £50 |
| 3 | Personal accident 1. i. Death benefit (aged under 16) Death benefit (aged 16 to 64) ii. Loss of limbs or sight (aged under 16) Loss of limbs or sight (aged 16 to 64) iii. Permanent total disablement (aged under 16) Permanent total disablement (aged 16 to 64) 2. Death benefit (aged under 16) Death benefit (aged 16 to 64) | £2,500 £5,000 £12,000 £24,000 £15,000 £30,000 £2,500 £5,000 | £0 |
| 4 | Baggage (Including valuables) a) Single article, pair or set limit b) Valuables limit in total Group Equipment | £800 £200 £300 £750 | £50 |
| 5 | Group money, passport & documents 1. a) Currency, notes and coins b) Other group money and documents 2. Passport or visa | £500 £500 £200 | £50 |
| 6 | Personal Liability | £2,000,000 | £100 |
| Section | Benefits | Cover Limits | Excess |
|---|---|---|---|
| 8 | 1. Delayed Departure 2. Cancellation of trip (after 12 hrs) | £20 per 12 hrs up to £100 £2,000 | £0 £50 |
| 9 | Missed departure | £500 | £50 |
| 10 | Hospital benefit | £15 per day up to £300 | £0 |