Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Education Manual

Updates: VAT Education Manual

2016

published amendments

Supplies of research to the European Commission
The guidance has been updated to reflect the introduction of Horizon 2020.

published amendments

Supplies of research to the European Commission
Highlighted text removed.

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: research
Missing text added

2017

published amendments

Group 6 Item 4 Closely related supplies: closely related goods and services sold to pupils: assisted instrument purchase schemes and laptop computers
Updated to keep in line with VATGPB guidance.

published amendments

Group 6 Item 3 Examination services services including school inspections: international services
slight wording amendment.

published amendments

Group 6 Item 4 Closely related supplies: contents
Page added following the case of Brokenhurst College (C-699/15)

published amendments

Construction; land and property
link updated
links updated
Supplies of accommodation by trading companies of eligible bodies
links updated
Local authority (LA) schools: voluntary aided schools
links updated
Local authority (LA) schools: governors acting as agents of the local authority
link updated
Group 6 Item 6 Youth clubs
links updated
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): VAT Treatment of certain YPLA and SFA-funded programmes
link to policy team updated
Group 6 Item 5 vocational training: the Young People's Learning Agency (YPLA) and the Skills Funding Agency (SFA): examples of contracts: how does this affect the education providers?
link updated
Group 6 Item 4 Closely related supplies: further help if the supplies are not ‘closely related’
links updated
Group 6 Item 4 Closely related supplies: tuck shops and vending machines
link updated
Group 6 Item 3 Examination services services including school inspections: international services
link to VPOSS updated
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: other organisations
links updated
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: pre-school education, nurseries, after-school clubs and playgroups
link updated
Is a business making supplies for consideration?: is the education a supply for VAT purposes?
links updated
Is a business making supplies for consideration?: purpose of VATEDU25000; other sources of related information
links updated
Roles and responsibilities
links updated

published amendments

Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: other organisations
updated policy team name
Group 6 Item 1 Education, research and vocational training provided by eligible bodies: what is education?: pre-school education, nurseries, after-school clubs and playgroups
updated Policy team name
Roles and responsibilities
updated name of Policy teams