The London School of Hygiene & Tropical Medicine delivers distance learning programmes to students worldwide and is required by some tax authorities to add sales tax to programme fees. Value Added Tax (VAT), Goods and Services Tax (GST), or similar sales taxes may apply depending on the student’s country or region of residence.
Regional application
- European Union (EU): Students based in EU member states will be charged VAT at the rate applicable in their country of residence.
- Canada: Students residing in Canada will be charged GST or Harmonized Sales Tax (HST), based on the applicable federal and provincial rates in their province of residence once LSHTM’s activity in a particular province exceeds the required threshold
- Other regions: Students located outside the regions listed above should be aware that VAT, GST, or similar sales taxes may apply, depending on the tax laws in their country or region.
LSHTM will apply the relevant tax where required as per the local tax legislation as appropriate. Please see below.
Africa
- Kenya at the statutory rate of 16%
- Uganda at the statutory rate of 18%
- Ghana at the effective rate of 21.9%
- Gambia at the statutory rate of 15%
- South Africa at the statutory rate of 15%
Asia and Oceania
- India at the statutory rate of 18%
- Pakistan at the statutory rate of 18%
- Japan at the statutory rate of 10%
- Singapore at the statutory rate of 9%
- Philippines at the statutory rate of 12%
- Australia at the statutory rate of 10%
EU
- Germany at the statutory rate of 19%
- France at the statutory rate of 20%
- Ireland at the statutory rate of 23%
- Spain at the statutory rate of 21%
- Netherlands at the statutory rate of 21%
- Switzerland at the statutory rate of 8.1%
North America
Canada at the statutory rate of 5% GST, with additional provincial rates ranging from 0% to 10%, depending on the province (HST system)
Fee presentation
All programme fees are shown excluding any applicable taxes.
The applicable tax rate will be determined based on the student’s declared residence or billing address at the time of enrolment or payment. Where required by local legislation, the relevant VAT, GST, or sales tax will be added to the total amount payable.
Where payments are made in currencies other than GBP, any tax applied will be calculated using the exchange rate applicable at the time of payment.
Tax requirements and rates are subject to change in line with local legislation, if it becomes necessary for LSHTM to apply VAT/GST per local legislation, three months’ notice will be provided to students before this is applied.