Academies and VAT recovery – new HMRC guidance

0370 270 6000

Search Mobile

collapse

already registered?

Please sign in with your existing account details.

Email address

Password

need to register?

Register to access exclusive content, sign up to receive our updates and personalise your experience on brownejacobson.com.

Privacy statement - Terms and conditions

Forgotten your password?

collapseSign

Browne Jacobson home

Home

Insights

Blogs

Academies and VAT recovery – new HMRC guidance

4 July 2011

HMRC have just published for the first time their detailed guidance on the new VAT recovery powers for academies, in their VAT Information Sheet 09/2011 (VAT Refund Scheme for Academies).

On 9 December 2010, HM Treasury first announced that academy schools should be put on the same footing as local authority maintained schools, in terms of their ability to recover VAT from HM Revenue & Customs in certain situations. This new guidance confirms that the changes are to take effect retrospectively from 1 April 2011, once the 2011 Finance Bill has royal assent, which is likely to be some time during the summer (no precise date given yet).

This new guidance gives helpful details to academies on checking if they can recover VAT they incur, how to go about making a claim to HMRC to recover that VAT, and points on VAT registration for academies.

Related opinions

Head of Education, Mark Blois celebrates 25 years of being an education lawyer

Mark Blois, Browne Jacobson’s national Head of Education, is marking a notable anniversary, an incredible 25 years as an education lawyer.

View blog

Be wary of events post-dating the presentation of an Employment Tribunal claim

In Sakyi-Opare v Albert Kennedy Trust, the EAT held that an Employment Tribunal erred in deciding a claim was out of time because it did not first consider the claimant’s application to amend her claim, which included events that post-dated her claim.

View blog

A level results: what this means for schools and higher education?

This year’s A Level results have been a resounding success and demonstrate the commitment and resilience of students, schools and school staff during these unprecedented times. However, there will inevitably be some students who are disappointed with the teacher assessed grade.

View blog

Does the move into Step 4 mean the ending of Covid-19 restrictions within schools?

With the Prime Ministers announcement that he intends for Step 4 to begin on 19 July, this will also bring an end to the restrictions currently in place on education settings.

View blog

View all blogs