The lists of ‘Approved (fee cap)’ providers and ‘Approved’ providers is published by the Office for Students. Bodies with ‘Approved’ status will not automatically be eligible bodies. However, they may qualify as an eligible body under the VAT exemption if they are either: a university (if they have university title) a non-profit making body. The same applies to bodies that have applied for but not yet received confirmation of ‘Approved (fee cap) status’.