plays, concerts, newspapers, which a fee is dances, sporting journals. charged to Sale of women’s venues, exhibitions, periodicals, external sanitary products entertainments, brochures, organisations museums, and art booklets Staff seconded galleries. to another Advertising services Design/printing education work where the provider used in Car parking final product is a an educational Catering services book, leaflet or capacity supplied to an external pamphlet associated with organisation the provision of Cleaning/laundry education to Passenger services students. transport fares Commission on sales. (bus and coach) Car Boot Sales e.g. at artists’ (charges to stall Bus or coach hire exhibitions holders) with a driver Conference income provided where Equipment and vehicle the vehicle carries Lease/letting hire not less than 10 council property Consultancy services passengers on a supplied to an external commercial organisation basis (mostly Gas, electricity and fuel exempt with an oil supplied to option to tax) commercial buildings Hire of cassettes, Note: Lettings videos and CDs, of playing fields including charges for or sports halls late returns where the hirer Non-food vending will use the machines facilities are Private photocopying standard-rated. to staff or external There are organisations special rules Private street works relating to the Private telephone calls long-term hire of to staff or external sporting organisations facilities, which Provision of parking allow exemption facilities of the hire if Reinstatement work to certain highways (if requested conditions are to do so) met. Sale of second-hand goods/ commercial vehicles & scrap Sale of videos Sales to staff, e.g. stationery, School Dinners Secondment of staff (with the exception of staff seconded to another education
plays, concerts, dances, sporting venues, exhibitions, entertainments, museums, and art galleries. Advertising services Car parking Catering services supplied to an external organisation Cleaning/laundry services Commission on sales. e.g. at artists’ exhibitions Conference income Equipment and vehicle hire Consultancy services supplied to an external organisation Gas, electricity and fuel oil supplied to commercial buildings Hire of cassettes, videos and CDs, including charges for late returns Non-food vending machines Private photocopying to staff or external organisations Private street works Private telephone calls to staff or external organisations Provision of parking facilities Reinstatement work to highways (if requested to do so) Sale of second-hand goods/ commercial vehicles & scrap Sale of videos Sales to staff, e.g. stationery, School Dinners Secondment of staff (with the exception of staff seconded to another education Sale of women’s sanitary products newspapers, journals. periodicals, brochures, booklets Design/printing work where the final product is a book, leaflet or pamphlet Passenger transport fares (bus and coach) Bus or coach hire with a driver provided where the vehicle carries not less than 10 passengers which a fee is charged to external organisations Staff seconded to another education provider used in an educational capacity associated with the provision of education to students. Car Boot Sales (charges to stall holders) Lease/letting council property on a commercial basis (mostly exempt with an option to tax) Note: Lettings of playing fields or sports halls where the hirer will use the facilities are standard-rated. There are special rules relating to the long-term hire of sporting facilities, which allow exemption of the hire if certain conditions are met.
Financial%20Procedures%20Manual%20for%20Schools.docx