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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
  1. Back to contents

VATEDU65000 - Local authority (LA) schools: contents

  1. VATEDU65250
    What are local authority schools?
  2. VATEDU65500
    Purchases by governors
  3. VATEDU65750
    Governors acting as agents of the local authority
  4. VATEDU66000
    Education Act 2002
  5. VATEDU66250
    Voluntary aided schools
  6. VATEDU66500
    Land sales by foundation schools
  7. VATEDU66750
    Income that a school receives from letting its premises
  8. VATEDU67000
    New Opportunities Fund, lottery funding etc
  9. VATEDU67250
    Donations from parent-teacher associations, benefactors and other philanthropic sources
  10. VATEDU67500
    What if only part of the VAT a school is charged meets the conditions for recovery by the local authority?
  11. VATEDU67750
    Responsibility for accounting for VAT
  12. VATEDU68000
    Who must register for VAT when there are taxable supplies not made by the local authority?
  13. VATEDU68250
    Can governors, the head teacher or another body recover VAT charged on purchases?
  14. VATEDU68500
    Supplies of fuel and power
  15. VATEDU68750
    Sales of food and drink to pupils
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