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VAT Education Manual
Publication Date:
2019
Publisher:
Bloomsbury Professional
Copyright:
2019 Crown
VAT Education Manual
Guidance on resolving questions of VAT liability in the education sector
20191021
GO
Contents
Contents
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VATEDU05000: Scope and structure of VATEDU; related guidance
VATEDU10000: History
VATEDU15000: The law
VATEDU20000: Roles and responsibilities
Open Section
VATEDU25000: Is a business making supplies for consideration?
VATEDU25500: Purpose of VATEDU25000; other sources of related information
VATEDU26000: Is the education a supply for VAT purposes?
VATEDU26500: Types of funding for education
VATEDU27000: Education as a business or non-business activity
VATEDU27500: Education funded by a combination of government grants and fees
VATEDU28000: Types of body providing education
VATEDU28500: The Connexions Service
VATEDU30000: Introduction to the Group 6 reliefs
Open Section
VATEDU35000: Group 6 Item 1 Education, research and vocational training provided by eligible bodies
VATEDU36000: What is education?
VATEDU37000: Research
VATEDU38000: What is vocational training?
VATEDU39000: Eligible bodies
Open Section
VATEDU40000: Group 6 Item 2 Private tuition and tutorial colleges
VATEDU40100: The law
VATEDU40200: Scope of the private tuition exemption
VATEDU40300: Exclusions from the private tuition exemption
VATEDU40400: Tuition delivered partly by the teacher and partly by someone else
VATEDU40500: Can the exemption cover supplies made by a limited company?
VATEDU40600: Goods or services provided in connection with private tuition
VATEDU40700: Tutorial colleges
Open Section
VATEDU45000: Group 6 Item 3 Examination services including school inspections
VATEDU45100: What are examination services?
VATEDU45200: Services not qualifying as examination services
VATEDU45300: Distinction between examination services and general services
VATEDU45400: Examination services concerned with standards
VATEDU45500: When is the supply of examination services exempt?
VATEDU45600: Supplies direct to pupils
VATEDU45700: School inspections
VATEDU45800: International services
Open Section
VATEDU50000: Group 6 Item 4 Closely related supplies
VATEDU50400: The law
VATEDU50800: How should an education provider treat income from other goods and services?
VATEDU51200: Meaning of ‘closely related’
VATEDU51600: Good and services that are not ‘closely related’ to supplies of education
VATEDU52000: Tuck shops and vending machines
VATEDU52400: Closely related goods and services qualifying for zero-rating elsewhere
VATEDU52800: Closely related goods and services sold to pupils
VATEDU53200: Goods and services sold to the pupils etc of other eligible bodies
VATEDU53400: Supplies made by Students in the Course of Vocational Training: Application of Exemption for Closely Related Services
VATEDU53600: Special treatment for staff between eligible bodies
VATEDU54000: School photographs
VATEDU54400: Further help if the supplies are not closely related
Open Section
VATEDU55000: Group 6 Item 5 Education or Vocational training
VATEDU55530: Treatment of Advanced Learner Loans
VATEDU55500: Scope of the exemption for Government-approved vocational training
VATEDU56000: When is VAT is chargeable on vocational training under a Government-approved scheme?
VATEDU56500: Treatment of subcontractors to providers of vocational training under a Government-approved scheme
VATEDU58000: The Connexions Service
VATEDU59000: Learndirect, University for Industry (Ufi)
VATEDU60000: Group 6 Item 6 Youth clubs
Open Section
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 governors, the head teacher or another body recover VAT charged on purchases?
VATEDU68500: Supplies of fuel and power
VATEDU68750: Sales of food and drink to pupils
VATEDU70000: Academies
VATEDU75000: Education Action Zones
VATEDU80000: Supplies of accommodation by trading companies of eligible bodies
VATEDU85000: Construction; land and property
VATEDU90000: Fuel and power
VATEDU95000: Supplies of research to the European Commission
[34.204.183.113]
34.204.183.113
