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.
|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|