acty
Blogger
Share this content
0
582

Planetariums supplying services to schools VAT

Planetariums supplying services to schools VAT

Have a client who does mobile planetarium shows visiting schools. 

On first look the primary function of this would be educational services but as he is not a eligible body and is trading through a personal service company am I correct in thinking this would not be an exempt supply for VAT purposes?

Replies

Please login or register to join the discussion.

02nd Mar 2016 07:51

I AM NOT A VAT EXPERT

Repeat I AM NOT A VAT EXPERT!

Now the caveat is out of the way, I agree with you that the supply would not be exempt under VATA 1994 Schedule 9 Group 6 Education.

The main reason appears to be the client is trading via a personal service company and is likely to draw the profits via salary and dividend thus failing on the "does not distribute any profit" element of being an eligible body.

You may find this article particularly useful; https://www.gov.uk/government/publications/vat-notice-70130-education-and-vocational-training/vat-notice-70130-education-and-vocational-training#is-someone-in-business-for-vat-purposes

Many thanks,

Dale.

Thanks (0)
02nd Mar 2016 10:33

WARNING: I know absolutely nothing about anything

I repeat. WARNING: I know absolutely nothing about anything.

You are going about this arse[***] about face. It is a standard-rated supply unless it is an exempt supply. I cannot see any reason why it should be an exempt supply, nor any reason why the schools (other than fee paying schools) cannot recover the VAT.

Thanks (1)
02nd Mar 2016 10:38

:-)

Portia Nina Levin wrote:

I repeat. WARNING: I know absolutely nothing about anything.

Don't we all? haha.

Thanks (0)
By mwngiol
02nd Mar 2016 11:06

Not a VAT expert either

Based on my limited understanding, the client is providing a supply to the schools. It is the schools that are providing educational supplies to the pupils. Therefore rules on educational supplies are irrelevant to the client.

Thanks (0)
02nd Mar 2016 11:08

I know everything about nothing

(and not too much about that).

Oh, SR gets my vote too.

Thanks (0)
Share this content