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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Local authority education services: related activities: sales of laptop computers to teachers and parents

Sales of computer equipment by local authority schools, whether to parents or teachers, are not considered to be closely related to the provision of non-business education to pupils (see VATGPB7815). They cannot therefore benefit from non-business treatment even if supplied at, or below, cost. Any payments received by the local authority are by way of business and standard-rated.