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Education VAT
The Education VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on the education sector and brings together advice and guidance on those issues which provide special difficulty.

Terms of Use

  • Update Summary May 2018
  • Terms of Use

Introduction to VAT

  • Introduction to VAT
  • How the VAT System Works
  • Records and Accounts
  • Penalties
  • Appeals
  • CIPFA Statement on Tax Management (issued September 2002)

VAT and Income

  • General Principles
  • Place of Supply
  • Charging and Accounting for VAT
  • Time of Supply
  • Value of Supply

VAT and Expenditure

  • VAT and Expenditure: General Principles
  • Irrecoverable VAT
  • VAT and Expenditure: Recovery of VAT
  • VAT and Expenditure: Evidence to Support Recovery
  • Relief from VAT on Construction Services

VAT and Education

  • Introduction
  • The Law
  • Partial Exemption
  • Land, Buildings and Construction
  • Other VAT Reliefs

Local Authority Schools and Academies

  • Business/Non Business: The VAT Status of Schools
  • Supplies in the Course of Education
  • School Uniforms, Photographs and Trips
  • Sales and Supplies Closely Related to Education
  • Voluntary Aided and Maintained Schools

Further Education

  • Business Status
  • Catering in FE Colleges
  • College Trips
  • Education Franchising
  • Supplies to Overseas Persons
  • Other Business Supplies by Colleges
  • Conference Facilities
  • Parking
  • Sports Services
  • Recognised Partial Exemption Special Methods

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Local Authority Services
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Other Sectors
  • Charity Accounting and Financial Management
  • Housing Association Finance
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Taxation
  • Education VAT
  • Health VAT
  • Housing Associations and RSLs VAT
  • Local Authorities and Similar Bodies VAT
  • PAYE and National Insurance

Bulletins

 HMRC announces direct way for LAs to get in touch
 CIPFA responds to Spring Statement 2019
 Final local government finance settlement 2018/19
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  • Study options  
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  • Study options  

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Chartered Institute of Public Finance and Accountancy (CIPFA), registered with the Charity Commissioners of England and Wales No. 231060 and the Office of the Scottish Charity Regulator No.SC037963.
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