Staff Supply

There will be many occasions where staff from one academy are shared, seconded or cross-charged to another academy. The way that this is organised and financed makes a difference to the VAT treatment.

There are a number of possible outcomes:-

• Staff supply
• Formal secondment
• Supply of services
• Payment as a disbursement
• Supply of education

In addition, the arrangements used to cross-charge for shared staff costs can be complex, which could in exceptional circumstances involve a formal Cost Sharing Group arrangement.

VAT Treatment