We at Alef Trust believe that education is a fundamental human right, which should accordingly not be subject to taxation. Moreover, education is key to building communities, societies, and cultures, which we also believe places it in a category for which taxation is counterproductive. Unfortunately, the legislative powers in many countries do not agree with our perspective.
Recent changes in rules governing taxation, especially in the EU, have meant that students on our online programmes resident in some countries will have to pay GST on top of the programme fee. The UK, which is the jurisdiction in which Alef Trust is located, does not impose GST (known as VAT in the UK) on educational fees. However, legislative changes mean that the determining factor for GST is no longer the country in which education is delivered but the country in which the “consumer”—in our case, the student studying on an Alef Trust programme—resides. Consequently, students who are resident in countries which impose GST on educational fees will be charged the GST by Alef Trust since Alef Trust is responsible for paying the tax in their country of residence.
The treatment of GST on distance learning is an evolving situation in many countries, if tax is deemed to be chargeable part way through your course this could be added to your future course fees. We will not apply GST to invoices that have previously been issued. Alef Trust will not levy any charge on top of the tax liability; any administrative cost will be covered by Alef Trust
At the time of writing, the table below indicates some of the countries charging GST on educational fees and the tax rate. The situation remains fluid and there may be changes to this table in the future. We will update the information as soon as we are able to determine the current situation. You are strongly advised to check the current situation in your country. Some countries allow exemptions for certain kinds of online educational programmes. Our MSc and PhD programmes, for example, may be exempt for GST purposes in your country. You must check—a local tax office should be able to advise you. Alef Trust will not levy any charge on top of the tax liability; any administrative cost will be covered by Alef Trust.
