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HMRC internal manual

VAT Education Manual

Group 6 Item 4 Closely related supplies: special treatment for staff between eligible bodies

Teaching staff

The supply of teaching staff from one eligible body to another qualifies as a supply of education in its own right and is exempt. This includes the supply of classroom assistants.

Staff for catering and accommodation

The supply of staff for the purposes of catering and accommodation qualifies as closely related to the education. It is therefore exempt where the recipient eligible body provides education for a charge. See VATEDU25000.

Other staff

The supply of staff for administration and other services not qualifying as closely related (for example, ground maintenance) is standard-rated.