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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: can the governors, the head teacher or another body recover VAT charged on purchases?

VATEDU68250 | Local authority (LA) schools: can the governors, the head teacher or another body recover VAT charged on purchases?

From HM Revenue & Customs · VAT Education Manual

If the governors, head teacher or other body have to register for VAT they can recover VAT in accordance with the normal rules. They cannot make use of the special provisions available to local authorities under the VAT Act 1994 Section 33.

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