Academies

Generally

VAT treatment

Breakfast and after school clubs

Community and community special schools

Companies

Conversion into residence

Equipment, permanently imported

Foundation

Generally

Land sales

Lottery funding, etc.

Supplies of fuel and power

Fuel and power

Generally

HMRC guidance

Generally

Voluntary aided schools

Land sales by foundation schools

Laptop computers

Locally-managed, delegated accounting

Lottery funding, etc.

Meaning of school

Minibuses

Musical instruments and Assisted Instrument Purchase Scheme (AIPS)

Organised trips and visits

Photographs

Private funds

Generally

Income from use of school premises

Recovery of VAT on purchases

Residential accommodation

Sales to pupils and students

School Standards and Framework Act 1998

Shows

Tuck shops

Uniforms

Case law

Generally

Primary school garments with logo, etc.

Voluntary aided

Capital expenditure

Equipment

Fuel and power

Generally

Governor responsibility expenditure

Governor responsibility payment made from devolved funds

Governor responsibility works

HMRC guidance

Local authority responsibility expenditure

Lottery funding, etc.

Policy changes

Voluntary controlled