Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
, see all updates

Local authority education services: related activities: careers services

At one time local authorities had a statutory monopoly over the provision of careers services to those in full or part-time education (other than higher education). This was a non-business activity.

From 1 April 1994 private sector competition was introduced. But the Secretary of State for Education and Skills retains the right to direct a local authority to provide the service if no suitable private sector provider emerges.

Since April 2001 the service has been combined within the Connexions Service. For further information see the Education Liability manual (VATEDU) (external users can find the guidance at