SolvedVATEDU50800 | Group 6 Item 4 Closely related supplies: how should an education provider treat income from other goods and services?
From HM Revenue & Customs · VAT Education Manual
Where a business provides education the following table will help you to decide how income from other goods and services it also provides should be treated.
| ### If the supply is made by … | ### then … |
|---|---|
| an eligible body (see VATEDU39000) | closely related goods and services may be exempt if they qualify as closely related (see VATEDU51200). |
| not an eligible body | these goods and services are standard-rated unless relief is available elsewhere. |