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HMRC internal manual

VAT Government and Public Bodies

Local authority education services: voluntary aided schools: section 33 recovery

The extent to which local authorities can recover VAT incurred in connection with voluntary aided schools is covered by guidance agreed with the Department for Education in July 2009. This is reproduced in the following sections of this manual.

For … go to … For … go to …
paragraphs 1 to 4 VATGPB7530 paragraph 5 VATGPB7540
paragraph 6 VATGPB7550 paragraph 7 VATGPB7560
Annex A VATGPB7570 Annex B VATGPB7580