Maintained schools are covered by local authority (LA) arrangements for value added tax (VAT). A school must register for VAT if its sales exceeded £85,000 in the preceding 12 months. Requirement to Register for VAT
Different rates of VAT apply to different goods and services and some are not taxable at all. VAT Classifications for purchase and supply
Any sums of money that are not a “consideration for any supply” fall outside the scope of VAT. Items Outside the Scope of VAT
Most educational services are exempt from VAT. VAT: Zero Rate and Exemptions
Most educational activities are exempt from VAT. VAT rates
This content requires a Croner-i subscription.
Existing subscriber? Log in
Contact us to discuss your requirements.
0800 231 5199
Croner-i is the trusted source of expert guidance and time-saving tools.