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Contents

Official guidance
VAT Education Manual

VATEDU50000 · Group 6 Item 4 Closely related supplies

  • VATEDU50400 · The law
  • VATEDU50800 · How should an education provider treat income from other goods and services?
  • VATEDU51200 · Meaning of ‘closely related’
  • VATEDU51600 · Goods and services that are not ‘closely related’ to supplies of education
  • VATEDU52000 · Tuck shops and vending machines
  • VATEDU52400 · Closely related goods and services qualifying for zero-rating elsewhere
  • VATEDU52800 · Closely related goods and services sold to pupils
  • VATEDU53200 · Goods and services sold to the pupils etc of other eligible bodies
  • VATEDU53400 · Group 6 Item 4 Closely related goods and services sold to third parties
  • VATEDU53600 · Special treatment for staff between eligible bodies
  • VATEDU54000 · School photographs
  • VATEDU54400 · Further help if the supplies are not ‘closely related’
  1. Group 6 Item 4 Closely related supplies: contents
  2. Group 6 Item 4 Closely related supplies: tuck shops and vending machines

VATEDU52000 | Group 6 Item 4 Closely related supplies: tuck shops and vending machines

From HM Revenue & Customs · VAT Education Manual

Food and drink supplied at or below cost from a tuck shop or vending machine run by a school takes on the same liability as the education. For further details, please see VFOOD.

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