VATEDU53000 | Group 6 Item 4 Closely related supplies: closely related goods and services sold to pupils: assisted instrument purchase schemes and laptop computers

From HM Revenue & Customs · VAT Education Manual

Laptops are not seen as being closely related please see HMRC Manual GPB7820

For information on Assisted Instrument Purchase Scheme (AIPS) please see HMRC Manual VATGPB7825