Skip to content
Solved
SearchBrowse
Sign in

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: responsibility for accounting for VAT

VATEDU67750 | Local authority (LA) schools: responsibility for accounting for VAT

From HM Revenue & Customs · VAT Education Manual

Where a governing body does not act as agent of the local authority, it, and not the local authority, has the responsibility to account for VAT. If it makes taxable supplies, then, subject to the normal registration threshold, it must register separately for VAT.

PreviousNext
PrivacyTerms