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HMRC internal manual

VAT Education Manual

Is a business making supplies for consideration?: is the education a supply for VAT purposes?

A supply of education takes place where it is provided by way of business and in return for a consideration. For example, a fee-paying school makes supplies of education. You will find more detailed guidance on what constitutes consideration for VAT purposes in VATSC and when an activity is carried on by way of business in VBNB VAT Business/Non-Business.