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Contents

Official guidance
VAT Education Manual

VATEDU25000 · Is a business making supplies for consideration?

  • VATEDU25500 · Purpose of VATEDU25000; other sources of related information
  • VATEDU26000 · Is the education a supply for VAT purposes?
  • VATEDU26500 · Types of funding for education
  • VATEDU27000 · Education as a business or non-business activity
  • VATEDU27500 · Education funded by a combination of government grants and fees
  • VATEDU28000 · Types of body providing education
  • VATEDU28500 · The Connexions Service
  1. Is a business making supplies for consideration?: contents
  2. Is a business making supplies for consideration?: education funded by a combination of government grants and fees

VATEDU27500 | Is a business making supplies for consideration?: education funded by a combination of government grants and fees

From HM Revenue & Customs · VAT Education Manual

Where the education provided to an individual is funded by a combination of government grants and making a charge, it is a supply for VAT purposes. The government funding is an outside-the-scope contribution to a business activity.

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