VAT Education Manual - HMRC internal manual - GOV.UK

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SUMMARY Guidance on resolving questions of VAT liability in the education sector CONTENTS * VATEDU00500 Data Protection * VATEDU05000 Scope and structure of VATEDU; related guidance *


VATEDU10000 History * VATEDU15000 The law * VATEDU20000 Roles and responsibilities * VATEDU25000 Is a business making supplies for consideration? * VATEDU30000 Introduction to the Group 6


reliefs * VATEDU35000 Group 6 Item 1 Education, research and vocational training provided by eligible bodies * VATEDU40000 Group 6 Item 2 Private tuition and tutorial colleges * VATEDU45000


Group 6 Item 3 Examination services including school inspections * VATEDU50000 Group 6 Item 4 Closely related supplies * VATEDU55000 Group 6 Item 5 Education or Vocational training *


VATEDU60000 Group 6 Item 6 Youth clubs * VATEDU65000 Local authority (LA) schools * 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 *


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