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Some local authorities provide a careers advice service for which schools must pay. This is in competition with private sector suppliers and is therefore a standard-rated business activity.

However, in the circumstances where the Secretary of State for Education directs a local authority to provide the service in the absence of a suitable private sector provider then this supply is treated as non-business and the local authority is able to recover any VAT it incurs providing this service under Section 33.

»Ê¹ÚÌåÓýapp VAT Education Manual at VATEDU28500 provides information on the historical position of Careers guidance services including Connexions.