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VATGPB7400 | Local authority education services: foundation schools

From HM Revenue & Customs · VAT Government and Public Bodies

Until 31 March 1999 these schools (then known as grant-maintained schools) were deemed to be separate entities. Section 49(5) of the School Standards and Framework Act 1998 enabled their governing bodies to act as agents of the local authority and so any VAT incurred by a school is recoverable through the local authority.