VATGPB7570 - Local authority education services: voluntary aided schools: Annex A - Flowchart to determine VAT recovery on revenue and Capital Expenditure

VATGPB7530»Ê¹ÚÌåÓýapp attached flowchart should assist in determining whether VAT can be recovered on expenditure incurred by VA schools, or incurred by local authorities on behalf of a VA school.

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Paragraphs 1 to 4 VATGPB7530
Paragraph 5 Capital and revenue definitions VATGPB7540
Paragraph 6 VAT & expenditure VATGPB7550
Paragraph 7 Insurance VATGPB7560