Removal of abandoned vehicles Non OS Business Cycle training Business SR Sale of road safety leaflet Business ZR Sale of motorbike/pedal cycle helmets: Business ZR adults/children if comply with specific standards Education - Catering Meals supplied to pupils/students at or below cost Non OS (by local authority) Business Meals supplied to non students Business SR provided to non local authority establishments Business SR Vending machine sales - non school Business SR Vending machine sales on school premises to pupils Non OS at or below cost Business Education - Uniforms Adults' clothing & sportswear Business SR & Clothing Children’s clothing & sportswear - see PN714 for Business ZR reqs School uniform - if within measurements in PN 714 Business ZR or meet reqs in para 6.1 School uniform - otherwise Business SR Education - Courses Educational course fees (e.g. adult education) Business EX & Examination fees - supply is to pupil Business EX Recreational courses Non OS Business School (pupils) Non OS Business Training courses by authority or other public Business EX body Training courses by non-profit making body (eg Business EX charity) Training courses by commercial profit-seeking Business SR entity Sale of goods & services to pupils in local authority Non OS schools (when closely related to education) Business
Removal of abandoned vehicles Non Business OS Cycle training Business SR Sale of road safety leaflet Business ZR Sale of motorbike/pedal cycle helmets: adults/children if comply with specific standards Business ZR Education - Catering Meals supplied to pupils/students at or below cost (by local authority) Non Business OS Meals supplied to non students Business SR provided to non local authority establishments Business SR Vending machine sales - non school Business SR Vending machine sales on school premises to pupils at or below cost Non Business OS Education - Uniforms & Clothing Adults' clothing & sportswear Business SR Children’s clothing & sportswear - see PN714 for reqs Business ZR School uniform - if within measurements in PN 714 or meet reqs in para 6.1 Business ZR School uniform - otherwise Business SR Education - Courses & Educational course fees (e.g. adult education) Business EX Examination fees - supply is to pupil Business EX Recreational courses Non Business OS School (pupils) Non Business OS Training courses by authority or other public body Business EX Training courses by non-profit making body (eg charity) Business EX Training courses by commercial profit-seeking entity Business SR Sale of goods & services to pupils in local authority schools (when closely related to education) Non Business OS
ECC%20VAT%20Manual%20App%20B%20VAT%20Liabilities.docx