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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
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Local authority education services: foundation schools

Until 31 March 1999 these schools (then known as grant-maintained schools) were deemed to be separate entities. Section 49(5) of the School Standards and Framework Act 1998 enabled their governing bodies to act as agents of the local authority and so any VAT incurred by a school is recoverable through the local authority.