VATEDU51200 | Group 6 Item 4 Closely related supplies: meaning of ‘closely related’

In general terms, closely related refers only to goods and services that are:

• for the direct use of the pupil, student or trainee; and

• necessary for delivering the education to that person.

However, an eligible body may treat as closely related any:

• accommodation;

• catering;

• transport;

• school trips; and

• field trips

that it provides, subject to the conditions of VATEDU52800 and VATEDU53200.