VATEDU53600 - Group 6 Item 4 Closely related supplies: special treatment for staff between eligible bodies
Teaching staff
»Ê¹ÚÌåÓýapp supply of teaching staff from one eligible body to another qualifies as a supply of education in its own right and is exempt. This includes the supply of classroom assistants.
Staff for catering and accommodation
»Ê¹ÚÌåÓýapp supply of staff for the purposes of catering and accommodation qualifies as closely related to the education. It is therefore exempt where the recipient eligible body provides education for a charge. See VATEDU25000.
Other staff
»Ê¹ÚÌåÓýapp supply of staff for administration and other services not qualifying as closely related (for example, ground maintenance) is standard-rated.