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HMRC internal manual

VAT Education Manual

Group 6 Item 4 Closely related supplies: meaning of ‘closely related’

In general terms, closely related refers only to goods and services that are:

  • for the direct use of the pupil, student or trainee; and 
  • necessary for delivering the education to that person.

However, an eligible body may treat as closely related any:

  • accommodation;
  • catering;
  • transport;
  • school trips; and
  • field trips

that it provides, subject to the conditions of VATEDU52800 and VATEDU53200.