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HMRC internal manual

VAT Education Manual

Local authority (LA) schools: who must register for VAT when there are taxable supplies not made by the local authority?

It depends on the particular facts of the case. The registrable entity might be:

  • the governing body;
  • the head teacher acting as agent of the governors;
  • a parent-teacher association; or
  • some other body set up to run the particular facility or outlet.