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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Local authority education services: introduction


The notes to the Apprenticeships, Skills, Children and Learning Bill (introduced to the House of Commons on 4 February 2009) advised a change in government policy as a result of which the titles ‘local education authority’ and ‘children’s services authority’ were no longer be used. ‘Local authority’ is now used in their place. Local education authority had been in use since 1944 but this more recently led to confusion over whether a local education authority had an identity of its own separate from the local authority.

Further guidance

Further guidance on education and related matters can be found in Education Liability manual (VATEDU) (external users can find the guidance at


Guidance about academies can be found in the Education Liability manual for academies (VATEDU7000) (external users can find the guidance at