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: breakfast and after school clubs

A local authority may provide facilities for pupils to attend before (breakfast) and after school clubs. These supplies may be treated as closely related to education and therefore non-business when supplied at, or below, cost. This applies even where the activities do not appear to be linked to the curriculum (for example, snooker and football) as they are considered to be social education. If the charges exceed cost then the supply is exempt business.