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<p>Local authority maintained schools are able to recover VAT costs because they are
part of local government and their expenditure is regarded as the expenditure of the
local authority. Local authorities as a whole are able to recover VAT costs because
they are subsidiary tax-raising authorities within the United Kingdom.</p><p> </p><p>When
schools move outside local authority control to become academies they are no longer
covered by this regime. Since 2011, legislation has been in force that ensures that
in this respect academies are treated in the same way as maintained schools. Academies
can recover directly from HMRC the VAT which they incur on goods and services<em>.</em></p><p>
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