My client runs a childcare centre. During term-time it is largely pre-school children with some pre- and post-school care for primary school children. During the school holidays she caters for all children up to the age of 12. She offers a wide range of creative, quiet and physical activities to cater for different children’s preferences, and these activities are generally led by students in the main holidays, or by the nursery staff for the rest of the time.

She is Ofsted regulated – does this mean it is VAT exempt as education?

In order to be exempt as education under Value Added Tax Act 1994 (VATA 1994), Schedule 9, Group 6, your client would need to be an eligible body; in other words (for this age group) a school as defined under the Education Acts.