The design of the VAT system works perfectly and simply for businesses that are engaged entirely in one activity. The education sector has the misfortune of touching upon a multitude of complexities which makes correct reporting of VAT a challenge for those concerned. In addition, VAT requires that decisions are made “in the moment” at the point at which money is received or an invoice raised. The imposition of VAT to private school fees has highlighted the tax, but VAT has always been a difficult tax to grapple with and has spawned numerous court cases. This publication aims to provide guidance to those working within, and advising on, the education sector. It covers more than just the education provisions, and address most of the typical activities of an education establishment including land and property lettings, and cultural services.