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HMRC internal manual

VAT Education Manual

Local authority (LA) schools: fuel and power

The governing bodies of voluntary aided, voluntary controlled and foundation schools (but not community schools) all have charitable status in their own right. They are entitled to issue a certificate to their supplier to obtain fuel and power at the reduced rate of VAT. This assumes that the use of the fuel and power is by the school for its non-business provision of education. See also VATEDU25000.

This in turn has the effect of removing the Climate Change Levy charge from the energy bills of these types of school.

If the fuel and power is to be used for business activities an apportionment should be made. See also Notice 701/19 Fuel and Power and VATEDU90000.