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HMRC internal manual

VAT Education Manual

From
HM Revenue & Customs
Updated
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Local authority (LA) schools: can the governors, the head teacher or another body recover VAT charged on purchases?

If the governors, head teacher or other body have to register for VAT they can recover VAT in accordance with the normal rules. They cannot make use of the special provisions available to local authorities under the VAT Act 1994 Section 33.