Local authorities deliver education in all areas of the community; education is not limited to that which is provided to school pupils as part of the national curriculum, but also includes adult education, seminars, extended schools, children’s centres, instructional courses within leisure facilities, and various other activities.

The course aims to enable the participant to confidently identify the correct VAT liability for educational supplies, including those supplies that can be treated as ‘closely related’ to the provision of education. It explains why the VAT liability can vary depending on the provider. It looks in some detail at activities within schools, including ‘extended schools’ and in what circumstances VAT can be recovered. It explains the difference in VAT treatment for capital works at different categories of school.

The training will be supported by a number of case studies to reinforce the learning; all of these case studies are based on real situations experienced by local authorities, and should therefore be highly relevant to the participants.

The content of the course includes:

• VAT – basic concepts and special rules for Local Authorities
• Definition of ‘eligible body’ for training purposes
• Educational supplies and supplies between eligible bodies
• VAT liability of supplies within schools
• VAT treatment of ‘Extended School’ activities and ‘Adult & Community Education’
• Types of educational establishment and varying VAT treatment
• Capital works to educational establishments – VAT implications

The course would benefit:

• Those with day to day responsibility for VAT management
• Managers and Accountants involved in Education
• Officers responsible for capital schemes at educational establishments

The course tutor is Rosie Jones who has considerable experience of working within the local authority sector and more recently with local authorities of all sizes on a broad range of VAT issues.

Duration: 1 day (09:30 - 16:30)
Cost: £260 + VAT
Cost includes course material, buffet lunch and refreshments

Contact us regarding this course.

If you wish to train more than six staff you may like to consider an in-house training course.