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.