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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Group 6 Item 4 Closely related supplies: how should an education provider treat income from other goods and services?

Where a business provides education the following table will help you to decide how income from other goods and services it also provides should be treated.

### If the supply is made by … ### then …
an eligible body (see VATEDU39000) closely related goods and services may be exempt if they qualify as closely related (see VATEDU51200).
not an eligible body  these goods and services are standard-rated unless relief is available elsewhere.