Liz D

I work for a small not-for-profit which runs an educational music course each summer. The independent school we use as a venue is charging us VAT this year on the hire of the venue, but it never has done so before. I understand that both the not-for-profit and the independent school are "eligible bodies" under Group 6 of Schedule 9 of the VAT Act 1994 (the school is within note 1(a) and the not-for-profit is within note 1(e)), and that as such the school should not be charging us VAT because the supply falls within Item 4 of Group 6 of Schedule 9. The supply is the hire of facilities which we will use to run the educational music course. I further understand that the VAT treatment of the letting out of facilities will not change when school and boarding fees for private schools become taxable at the standard VAT rate. There appears to be therefore no reason why we should be charged VAT on this hire this year when it has not been VATable before. Please could you confirm that my understanding above is correct?