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Official guidance
VAT Education Manual

VATEDU65000 · Local authority (LA) schools

  • VATEDU65250 · What are local authority schools?
  • VATEDU65500 · Purchases by governors
  • VATEDU65750 · Governors acting as agents of the local authority
  • VATEDU66000 · Education Act 2002
  • VATEDU66250 · Voluntary aided schools
  • VATEDU66500 · Land sales by foundation schools
  • VATEDU66750 · Income that a school receives from letting its premises
  • VATEDU67000 · New Opportunities Fund, lottery funding, etc
  • VATEDU67250 · Donations from parent-teacher associations, benefactors and other philanthropic sources
  • VATEDU67500 · What if only part of the VAT a school is charged meets the conditions for recovery by the local authority?
  • VATEDU67750 · Responsibility for accounting for VAT
  • VATEDU68000 · Who must register for VAT when there are taxable supplies not made by the local authority?
  • VATEDU68250 · Can the governors, the head teacher or another body recover VAT charged on purchases?
  • VATEDU68500 · Fuel and power
  • VATEDU68750 · Sales of food and drink to pupils
  1. VAT Education Manual
  2. Local authority (LA) schools: contents

VATEDU65000 | Local authority (LA) schools: contents

From HM Revenue & Customs · VAT Education Manual

Contents15 entries

  1. VATEDU65250Local authority (LA) schools: what are local authority schools?
  2. VATEDU65500Local authority (LA) schools: purchases by governors
  3. VATEDU65750Local authority (LA) schools: governors acting as agents of the local authority
  4. VATEDU66000Local authority (LA) schools: Education Act 2002
  5. VATEDU66250Local authority (LA) schools: voluntary aided schools
  6. VATEDU66500Local authority (LA) schools: land sales by foundation schools
  7. VATEDU66750Local authority (LA) schools: income that a school receives from letting its premises
  8. VATEDU67000Local authority (LA) schools: New Opportunities Fund, lottery funding, etc
  9. VATEDU67250Local authority (LA) schools: donations from parent-teacher associations, benefactors and other philanthropic sources
  10. VATEDU67500Local authority (LA) schools: what if only part of the VAT a school is charged meets the conditions for recovery by the local authority?
  11. VATEDU67750Local authority (LA) schools: responsibility for accounting for VAT
  12. VATEDU68000Local authority (LA) schools: who must register for VAT when there are taxable supplies not made by the local authority?
  13. VATEDU68250Local authority (LA) schools: can the governors, the head teacher or another body recover VAT charged on purchases?
  14. VATEDU68500Local authority (LA) schools: fuel and power
  15. VATEDU68750Local authority (LA) schools: sales of food and drink to pupils
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