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

HMRC internal manual

VAT Education Manual

From
HM Revenue & Customs
Updated
, see all updates

Is a business making supplies for consideration?: education funded by a combination of government grants and fees

Where the education provided to an individual is funded by a combination of government grants and making a charge, it is a supply for VAT purposes. The government funding is an outside-the-scope contribution to a business activity.