HMRC internal manual

VAT Government and Public Bodies

VATGPB7855 - Local authority education services: related activities: fuel and power

Supplies of fuel and power for use at a voluntary aided, voluntary controlled or foundation school can qualify for the reduced rate of VAT under Schedule 7A of the VAT Act 1994 (See VATEDU68500).

This is regardless of whether the supply is made to the school itself (the governing body or headmaster) or to the local authority. It is also regardless of whether the governors are deemed to be acting as agent of the local authority under the provisions of the School Standards and Framework Act 1998.