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<p>Sixth form colleges generally make supplies that are outside the scope of VAT.
They can also make both exempt and taxable supplies depending upon their individual
circumstances.</p><p> </p><p>Any organisation that makes taxable supplies may choose
to register for VAT, even if the annual value of those supplies is below the VAT registration
threshold.</p><p> </p><p>An organisation must register for VAT if the annual value
of their taxable supplies is above the VAT registration threshold. The VAT registration
threshold is currently set at £83,000 and will increase to £85,000 with effect from
1 April 2017.</p><p> </p>
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