Voluntary aided schools and construction services

HMRC has responded to the CIPFA VAT Committee concerning the application of the zero rate to construction services supplied in respect of voluntary aided schools.

Local authorities and voluntary aided schools

HMRC has issued a guidance note for local authorities in respect of capital expenditure at voluntary aided schools and VAT recovery.

VAT: Opting to tax supplies for land and buildings

Budget 2009

CIPFA VAT Committee