VATGPB7510 - Local authority education services: voluntary aided schools: introduction
Voluntary aided schools are founded by voluntary bodies, usually religious organisations. »Ê¹ÚÌåÓýappir governing bodies are legal entities.
»Ê¹ÚÌåÓýappse schools provide education as part of the statutory requirements of the local authority and this is a non-business activity. »Ê¹ÚÌåÓýapp local authority funds this provision of education. »Ê¹ÚÌåÓýapp governing body is a separate legal entity from the local authority and will need to register for VAT in its own right if its income from non-educational activities exceeds the registration threshold.
»Ê¹ÚÌåÓýapp extent to which local authorities can recover VAT incurred in connection with VA schools has been agreed between HMRC and the Department for Education.