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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: who must register for VAT when there are taxable supplies not made by the local authority?

VATEDU68000 | Local authority (LA) schools: who must register for VAT when there are taxable supplies not made by the local authority?

From HM Revenue & Customs · VAT Education Manual

It depends on the particular facts of the case. The registrable entity might be:

  • the governing body;

  • the head teacher acting as agent of the governors;

  • a parent-teacher association; or

  • some other body set up to run the particular facility or outlet.

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