VATEDU50800 - 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.