– see also Educational establishments; Educational workers; Education and training; Teachers; Education, research and training

Academies

Generally

Commentary – Indirect Tax Reporter ¶52-095

VAT treatment

Commentary – Indirect Tax Reporter ¶50-630

Breakfast and after school clubs

Commentary – Indirect Tax Reporter ¶52-045

Community and community special schools

Commentary – Indirect Tax Reporter ¶52-010

Companies

Commentary – Indirect Tax Reporter ¶52-070

Equipment, permanently imported

Commentary – Indirect Tax Reporter ¶63-810(4)

Foundation

Generally

Commentary – Indirect Tax Reporter ¶52-010

Land sales

Commentary – Indirect Tax Reporter ¶52-080

Lottery funding, etc.

Commentary – Indirect Tax Reporter ¶52-085

Supplies of fuel and power

Commentary – Indirect Tax Reporter ¶52-090

Fuel and power

Commentary – Indirect Tax Reporter ¶52-090

Generally

Commentary – Indirect Tax Reporter ¶52-010 ; Royse on Construction Industry Scheme 4.3.4 ; Royse on Construction Industry Scheme 4.3.5

HMRC guidance

Generally

Commentary – Indirect Tax Reporter ¶52-010

Voluntary aided schools

Commentary – Indirect Tax Reporter ¶52-020

Land sales by foundation schools

Commentary – Indirect Tax Reporter ¶52-080

Laptop computers

Commentary – Indirect Tax Reporter ¶52-040

Locally-managed, delegated accounting

Commentary – Indirect Tax Reporter ¶52-015

Lottery funding, etc.

Commentary – Indirect Tax Reporter ¶52-085

Meaning of school

Commentary – Indirect Tax Reporter ¶50-665

Minibuses

Commentary – Indirect Tax Reporter ¶52-060

Musical instruments and Assisted Instrument Purchase Scheme (AIPS)

Commentary – Indirect Tax Reporter ¶52-040

Organised trips and visits

Commentary – Indirect Tax Reporter ¶52-030

Photographs

Commentary – Indirect Tax Reporter ¶52-100

Private funds

Generally

Commentary – Indirect Tax Reporter ¶52-075

Income from use of school premises

Commentary – Indirect Tax Reporter ¶52-075

Recovery of VAT on purchases

Commentary – Indirect Tax Reporter ¶52-075

Residential accommodation

– see Residential accommodation/buildings

Sales to pupils and students

Commentary – Indirect Tax Reporter ¶52-040

School Standards and Framework Act 1998

Commentary – Indirect Tax Reporter ¶50-750

Shows

Commentary – Indirect Tax Reporter ¶52-065

Tuck shops

Commentary – Indirect Tax Reporter ¶20-300

Uniforms

Case law

Commentary – Indirect Tax Reporter ¶24-075

Generally

Commentary – Indirect Tax Reporter ¶52-035

Primary school garments with logo, etc.

Commentary – Indirect Tax Reporter ¶24-105

Voluntary aided

Capital expenditure

Commentary – Indirect Tax Reporter ¶52-020

Equipment

Commentary – Indirect Tax Reporter ¶52-020

Fuel and power

Commentary – Indirect Tax Reporter ¶52-090

Generally

Commentary – Indirect Tax Reporter ¶52-010 ; Indirect Tax Reporter ¶52-020

Governor responsibility expenditure

Commentary – Indirect Tax Reporter ¶52-020

Governor responsibility payment made from devolved funds

Commentary – Indirect Tax Reporter ¶52-020

Governor responsibility works

Commentary – Indirect Tax Reporter ¶52-020

HMRC guidance

Commentary – Indirect Tax Reporter ¶52-020

Local authority responsibility expenditure

Commentary – Indirect Tax Reporter ¶52-020

Lottery funding, etc.

Commentary – Indirect Tax Reporter ¶52-085

Policy changes

Commentary – Indirect Tax Reporter ¶52-020

Voluntary controlled

Commentary – Indirect Tax Reporter ¶52-010