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VAT Guidance Manual

Page last updated: 02/03/2020

‚ÄčThis manual is designed to bring together all current VAT legislation and guidance relevant to schools. It has been prepared by Essex County Council, Financial Services. The manual has been prepared with a view to giving both external bank account schools and central bank account schools advice on the implications of VAT.

Links to the VAT Guidance Manual and appendices are provided below.  It is hoped that you will find this a useful reference, which will answer most of your questions regarding VAT.

No guide can, of course, comprehensively 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 do have any queries on any aspects of VAT, or 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