The provision of pre-school education (without charge) is non-business; breakfast clubs and after-school child-minding/homework clubs remain non-business in the Local Authority sector even when a charge is made. This is on condition that the school offers the service strictly to its own pupils and that the fee charged is designed to no more than cover overhead costs.
Source: marcusward.co
Latest Posts in "United Kingdom"
- Uber Alters Driver Contracts to Avoid VAT on Fares Outside London Under New Tax Rules
- Isle of Man Updates VAT Rules for Tour Operators’ Margin Scheme
- HMRC Improves Postponed VAT Accounting Guidance with New Index Page and Clearer Information
- Chancellor Reeves Closes VAT Loophole for Uber and Private Hire Firms, Levels Taxi Competition
- New VAT Rules Hit Private Hire and Taxi Operators, Excluding Them from Tour Scheme
