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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Local authority (LA) schools: what are local authority schools?

These are schools maintained by a local authority and receiving recurrent funding from the local authority under arrangements set out in sections 45-53 of the School Standards and Framework Act 1998 (SSFA). They fall into the following three categories:

  • community (including community special schools);
  • foundation (including foundation special schools); and
  • voluntary (comprising both voluntary aided and voluntary controlled schools).

They do not include:

  • technology colleges;
  • academies;
  • nursery schools; and
  • pupil referral units.