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.|