VAT needs to be charged in addition to the cost of the course provided by LME.
Under current UK VAT law, where a UK registered business provides training or information seminars in the UK, VAT will be imposed on the supply, regardless of whether the recipient is a resident or non-resident of the UK.
As a result, LME is required to remit VAT on the value of its seminars to Her Majesty's Revenue and Customs (HMRC).
Please note, you may be able eligible to reclaim the amount of VAT paid through your VAT return (UK registered companies) or through a 13th Directive claim (non-resident non-registered companies).