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VAT Guidance Manual

Page last updated: 27/06/2023

​Prepared by Essex County Council Financial Services, this manual brings together all current VAT legislation and guidance relevant to schools. It gives advice for both central payment and bank account schools on the VAT issues.

We have provided links to the VAT Guidance Manual and appendices below.  We hope that you will find this a useful reference, which will answer most of your questions on VAT.

No guide can cover every possible transaction that might be undertaken by schools. Neither can it state the law definitively - this is a matter for tribunals and the courts. 

If you have:

  • any queries on VAT
  • suggestions for future updates of the manual
Please contact the Financial Accounting Team at

ECC VAT Manual 2015

Instructions on Completing the Monthly VAT Return - FMS6 & RM Finance​​

VAT Capital Expenditure Rules for VA Schools