Training costs

Summa College Foundation is a funded institution as defined in the Education and Vocational Training Act (WEB). Therefore, both Summa's statutory vocational education (including vocational training programs) and its non-statutory vocational education (courses and training) are generally exempt from VAT.

Vocational training refers to education that prepares students for a specific profession or trade, or provides a specific, special qualification to practice such a profession or trade.

Teaching materials charged by Summa that relate to the vocational training in question are also exempt from VAT.