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    1. Home
    HMRC internal manual

    VAT Education Manual

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    6 April 2023 - See all updates

    Summary

    Guidance on resolving questions of VAT liability in the education sector

    Contents

    1. VATEDU00500
      Data Protection
    2. VATEDU05000
      Scope and structure of VATEDU; related guidance
    3. VATEDU10000
      History
    4. VATEDU15000
      The law
    5. VATEDU20000
      Roles and responsibilities
    6. VATEDU25000
      Is a business making supplies for consideration?
    7. VATEDU30000
      Introduction to the Group 6 reliefs
    8. VATEDU35000
      Group 6 Item 1 Education, research and vocational training provided by eligible bodies
    9. VATEDU40000
      Group 6 Item 2 Private tuition and tutorial colleges
    10. VATEDU45000
      Group 6 Item 3 Examination services including school inspections
    11. VATEDU50000
      Group 6 Item 4 Closely related supplies
    12. VATEDU55000
      Group 6 Item 5 Education or Vocational training
    13. VATEDU60000
      Group 6 Item 6 Youth clubs
    14. VATEDU65000
      Local authority (LA) schools
    15. VATEDU70000
      Academies
    16. VATEDU75000
      Education Action Zones
    17. VATEDU80000
      Supplies of accommodation by trading companies of eligible bodies
    18. VATEDU85000
      Construction; land and property
    19. VATEDU90000
      Fuel and power
    20. VATEDU95000
      Supplies of research to the European Commission
    21. VATEDUUPDATE001
      update index

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