(MAN/95/2037) No. 14,655.

Decision given 18 December 1996.

Supply – School photographs – Facilities to enable photographs to be taken in maintained schools – Payment for use of facilities made to schools’ ‘unofficial fund’ – By whom facilities supplied – Employment status of headteacher – Whether authority derived from local education authority or school governors – Effect of provisions of Education Act 1993 – Whether facilities supplied by local education authority or by school governors – Value Added Tax Act 1994, s. 4(1) and 19(1), and Sch. 6, para. 2.

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