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Contents

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. Local authority (LA) schools: contents
  2. Local authority (LA) schools: what are local authority schools?

VATEDU65250 | Local authority (LA) schools: what are local authority schools?

From HM Revenue & Customs · VAT Education Manual

These are schools maintained by a local authority and receiving recurrent funding from the local authority under arrangements set out in sections 45-53 of the School Standards and Framework Act 1998 (SSFA). They fall into the following three categories:

  • community (including community special schools);

  • foundation (including foundation special schools); and

  • voluntary (comprising both voluntary aided and voluntary controlled schools).

They do not include:

  • technology colleges;

  • academies;

  • nursery schools; and

  • pupil referral units.

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