The sale of surplus equipment, such as old computers, unwanted furniture, used sports equipment, etc. is a good way to bring funds into the academy and make good use of the unwanted items.

The sales may be to pupils, parents, the local community, the wider community or to businesses. Often online marketplaces such as eBay or using the school website may provide a means of attracting buyers, but it can be simply through a noticeboard or academy newsletter.

Sometimes it may be more efficient to ask for voluntary donations when giving away items, but if this option is taken it will be important to ensure that there is no direct link between the amount of the donation and the transfer of the equipment, otherwise the donation will still be subject to VAT.

VAT Treatment


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