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HMRC internal manual

VAT Government and Public Bodies

Local authority education services: related activities: sales of laptop computers

The rules on closely related items is given in VATGPB7815. 

Some people have argued that the sale of laptops at, or below, cost price to parents, pupils or teachers should be treated as non-business because they are closely related to education. HMRC rejects this argument as the use of laptops is not essential for the delivery of lessons.

Therefore, all sales of laptops by schools and local authorities are by way of business and consequently are standard rated.