Why is sales tax being added to my fees?
LSHTM is legally obligated to charge local sales tax in certain countries where its distance-learning services are accessed. If you reside in one of these countries, the applicable tax rate will be added to your fees.
Are the programme fees on the website inclusive of sales tax?
No, the fees displayed on the programme pages do not include sales tax. If you are in a country where tax applies, the appropriate rate will be added during payment or when your invoice is generated.
When exactly is sales tax applied?
Sales tax is applied when the fee is generated (i.e., when the invoice is created), not when you make the payment. This applies to application fees, registration fees, module fees, and exam-entry fees.
Pay up-front: When a single invoice is raised for the full programme fee, the tax point is fixed at the date of invoice. Subsequent moves to a different tax jurisdiction (e.g., moving to a country where sales tax does or doesn't apply) does not retroactively change the original tax point or liability.
Pay as-you-go: For students invoiced on a module-by-module basis, each invoice creates an independent tax point. Therefore, tax liability is determined at the time of each specific invoice. If a student relocates, the future tax status will be re-assessed based on the country of residence at the time the next module is invoiced.
Does sales tax apply to all distance learning programmes?
Yes. All programmes, modules, and exam-entry fees are subject to sales tax in eligible countries.
Can I pay my programme fees in instalments to reduce the tax impact?
You cannot pay all programme fees by instalment. However, most of our distance learning programmes offer a pay-as-you-study model (registration fee + module-by-module payments), which may help spread the cost.
If I receive a fee reduction or scholarship, does that reduce the tax I pay?
- Fee reductions (e.g., module-fee reductions) may reduce the taxable amount.
- Scholarships, however, do not reduce the tax base - tax is still calculated on the full original fee.
What if I move to or from a country where sales tax applies?
If you change your country of residence:
- Moving into a tax-applicable country: tax may apply depending on when your new fees are generated.
- Moving out of a tax-applicable country: once your address is updated, the tax should no longer apply to future fees.
Always update your address in your student record and provide evidence if requested.
I am being charged tax, but I don’t live in a tax-applicable country - what should I do?
Raise an enquiry to [email protected] and provide your correct residential address and supporting documents, if needed.
Can I take a break in studies to avoid sales tax?
Interruption or withdrawal will not guarantee avoiding sales tax. If the law still requires tax at the time you resume, it will still apply.
Who can I contact if I have more questions?
You can contact the LSHTM Admissions team at [email protected].