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Local authority schools

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Local authority schools

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides an overview of the VAT issues that need to be considered by a local authority (LA) school. This should be read in conjunction with the following guidance notes:

  1. β€’

    Supplies of Education

  2. β€’

    Supplies of goods and services closely related to education

  3. β€’

    Local authorities, government and public bodies ― overview

Notice 701/30

What is a LA school?

A LA school is a school that is maintained by and receives funding from a LA under arrangements laid down in the School Standards and Framework Act 1998, ss 45–53. The following schools are included:

  1. β€’

    voluntary aided and voluntary controlled schools

  2. β€’

    foundation and special foundation schools

  3. β€’

    community and special community schools

The following are not treated as LA schools for VAT purposes:

  1. β€’

    nursery schools

  2. β€’

    pupil referral units

VATEDU65250

Any education or vocational training provided by local authorities for no charge, or which they provide acting as a public authority is regarded as a non-business activity from a VAT perspective. Local authorities are, however, eligible bodies and all

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