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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Group 6 Item 1 Education, research and vocational training provided by eligible bodies: eligible bodies: schools

Many types of school do not provide education in return for fees and are therefore not in business: see VATEDU25000. However, they can make tuition charges for activities such as music or sports instruction or for surplus places filled by mature students on sixth form courses. If the recipient of the education is receiving it under a statutory framework (for example, a local authority (LA) school charging their pupils for swimming lessons), the charge can be treated as non-business. However, if it is not being received under a statutory framework (for example, a school providing sports instruction to non-school pupils) the activity is for business and the supply is exempt since it is made by an eligible body. This is under Schedule 9, Group 6, Item 1(a) of the VAT Act 1994 (VATEDU15000).