Local authority schools

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT issues that need to be considered by a local authority (LA) school. This should be read in conjunction with the following guidance notes:

•
Supplies of Education
•
Supplies of goods and services closely related to education
•
Local authorities, government and public bodies ― overview

Notice 701/30

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:

•
voluntary aided and voluntary controlled schools
•
foundation and special foundation schools
•
community and special community schools

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

•
nursery schools
•
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

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