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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Roles and responsibilities

VAT Liability Policy Team have responsibility for the education exemption. However, given that a considerable amount of education is delivered through local authorities, we work closely with the VAT Supply Policy Team. VATEDU is jointly owned by the two teams.

Our role is to review areas of education policy to take account of developments in the sector, and provide an additional source of support and guidance in particular cases such as politically sensitive cases or ones of national significance.

Before contacting either the Grouping & Reliefs Team or Supply of Services and Public Bodies team, please ensure that you have read both this guidance and Notice 701/30 Education and Notice 749 Local Authorities and Similar Bodies.

Unit of Expertise

The Education Unit of Expertise provides support to visiting officers and enquiry centres and should be the first point of contact for internal queries. They operate a helpdesk which can be contacted by email.

On matters relating to public bodies, the Public Bodies Unit of Expertise will be able to provide assistance and advice.

The Charities VAT Team deal with queries on educational matters from charitable bodies.