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HMRC internal manual

VAT Government and Public Bodies

Local authority education services: voluntary aided schools: Annex A - Flowchart to determine VAT recovery on revenue and Capital Expenditure

The attached flowchart should assist in determining whether VAT can be recovered on expenditure incurred by VA schools, or incurred by local authorities on behalf of a VA school.

Flowchart (word 221kb)

For … go to … For … go to …
Paragraphs 1 to 4 VATGPB7530 Paragraph 5 Capital and revenue definitions VATGPB7540
Paragraph 6 VAT & expenditure VATGPB7550 Paragraph 7 Insurance VATGPB7560