»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp type of body providing the education will usually help you to determine whether business supplies are being made.

»Ê¹ÚÌåÓýapp following establishments normally provide education in return for fees and thus by way of business:

• independent fee-paying schools, including non-maintained special schools;
• universities; and
• institutions teaching English as a foreign language

Establishments which do not normally charge for the education they provide

»Ê¹ÚÌåÓýapp following establishments do not normally charge for the education they provide. It is usually funded by local or central government grant and is therefore a non-business activity.

• community schools;
• foundation schools;
• voluntary aided schools, including former special agreement schools;
• voluntary controlled schools;
• community special schools;
• foundation special schools;
• grant maintained (integrated) schools (Northern Ireland);
• self-governing schools (Scotland);
• city technology colleges; and
• academies.

»Ê¹ÚÌåÓýappse schools sometimes charge for some additional tuition - for example music or sports instruction. Such tuition is not a business activity where it is provided to pupils under a statutory framework. See also VATEDU39200.

Institutions that may require payment for the education they provide

Institutions that may sometimes require payment for the education they provide include:

• sixth form colleges;
• tertiary colleges; and
• colleges of further education (FE).

»Ê¹ÚÌåÓýappse institutions normally provide education for no charge to students who are 19 years or under at the start of their courses (18 years or under in Scotland). »Ê¹ÚÌåÓýappse courses are non-business.

»Ê¹ÚÌåÓýappy normally charge for education to students over that age and to foreign nationals. »Ê¹ÚÌåÓýappse courses are business.

Some further education colleges now provide free further education courses for 19-25-year-olds. Many further education colleges now provide higher education courses for which fees are charged.

»Ê¹ÚÌåÓýapp important factor is whether a fee is charged - not the age of the students.

{#}Organisations not specifically mentioned

»Ê¹ÚÌåÓýapp guidance given in VATEDU26000, VATEDU26500, VATEDU27000 and VATEDU27500 will help you to decide whether the particular organisation is making supplies of education in the course or furtherance of business.

{#}Other business activities

Even though the education they provide might not be a business activity, any educational institution may still be in business if, for example, it:

• regularly lets property; or
• hires out its facilities for wider community use.