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What is a LA school?

A LA school is a school that is maintained by and receives funding from a LA under arrangements laid down in the School Standards and Framework Act 1998, ss 45–53. The following schools are included:

1. •

   voluntary aided and voluntary controlled schools

2. •

   foundation and special foundation schools

3. •

   community and special community schools

The following are not treated as LA schools for VAT purposes:

1. •

   nursery schools

2. •

   pupil referral units

VATEDU65250

Any education or vocational training provided by local authorities for no charge, or which they provide acting as a public authority is regarded as a non-business activity from a VAT perspective. Local authorities are, however, eligible bodies and all