5 days after Lyndale School closes, Labour councillors on Wirral Council’s Cabinet will meet to decide on a further consultation on sale of Lyndale School and the playing fields

5 days after Lyndale School closes, Labour councillors on Wirral Council’s Cabinet will meet to decide on a further consultation on sale of Lyndale School and the playing fields

5 days after Lyndale School closes, Labour councillors on Wirral Council’s Cabinet will meet to decide on a further consultation on sale of Lyndale School and the playing fields


                                        

Cabinet 17th December 2014 vote on Lyndale School closure L to R Cllr Tony Smith (Cabinet Member for Education), Cllr George Davies, Cllr Ann McLachlan
Cabinet 17th December 2014 vote to close Lyndale School L to R Cllr Tony Smith (Cabinet Member for Education), Cllr George Davies, Cllr Ann McLachlan

Wirral Council’s Cabinet, who decided to close Lyndale School effective from the end of August 2016 (this month), will be making a further decision about Lyndale School at the first Cabinet meeting after it closes.

The decision to close Lyndale School was opposed by the Conservative, Liberal Democrat and Green Party councillors on Wirral Council, but supported by Labour councillors.

At a public meeting of Wirral Council’s Cabinet to be held on the 5th September 2016, the Cabinet will be asked to declare Lyndale School a surplus asset and to seek permission from the government to sell both the Lyndale School site and the playing fields. If agreed there will then be a further consultation on disposal.

The review of commissioning of high needs places, promised to parents during the drawn out process of closing Lyndale School (which many parents stated would conclude after Lyndale School had been closed) will report back to Cabinet on the 3rd of October 2016 (around 5 weeks after Lyndale School will have closed).

As revealed by this blog exclusively in September 2014, Wirral Council’s asset register assigned a value of £1,788,103.00 to the buildings on the Lyndale School site and £908,000 to the land (total £2,696,103.00) in February 2013.

Elleray Park School (another primary school on Wirral in the special sector) has recently had internal alterations and an extension in a contract estimated at £1,028,109.84. It was stated by Wirral Council’s senior management that some of the remaining pupils at Lyndale School when it closed would be transferred to Elleray Park (although this appears now not to be the case as parents have chosen other schools) and an invoice for some of the recent building work (£170,798.74) at Elleray Park School is below.

Wirral Council Elleray Park Primary School Lyjon Company Ltd £170,796.74 28th September 2015 resized
Wirral Council Elleray Park Primary School Lyjon Company Ltd £170,796.74 28th September 2015 resized

Also in 2015 the former Foxfield School in Moreton (which is another special primary school on the Wirral but for clarity this is after the school was moved from Moreton to a new site in Woodchurch) was demolished (see invoice below).

Wirral Council Foxfield School Powell Demolition Ltd £82,050.25th November 2015 resized
Wirral Council Foxfield School Powell Demolition Ltd £82,050.25th November 2015 resized

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Why is Wirral Council being charged £49,047.35 a month for VAT on school meals by Edsential Community Interest Company?

Why is Wirral Council being charged £49,047.35 a month for VAT on school meals by Edsential Community Interest Company?

Why is Wirral Council being charged £49,047.35 a month for VAT on school meals by Edsential Community Interest Company?

                                                   

Wirral West Constituency Committee 30th June 2016 Left Cllr Jeff Green Chair Right David Armstrong Assistant Chief Executive
David Armstrong (right) Assistant Chief Executive (a company director of Edsential Community Interest Company) at a recent meeting of the Wirral West Constituency Committee (30th June 2016)

Updated 15#47;8#47;16 following responses by Edsential and Wirral Council

Below is an invoice from Edsential Community Interest Company to Wirral Council for school meals in December 2015 and operation charges from December 2015 to March 2016.

Edsential invoice to Wirral Borough Council 2nd January 2016 Wirral Schools meals and operation charges £404084.10
Edsential invoice to Wirral Borough Council 2nd January 2016 Wirral Schools meals and operation charges £404084.10

I’m puzzled as to why the school meals element for £245,236.75 attracts VAT at 20%, when Her Majesty’s Revenue and Custom’s guidance note on VAT on school meals would seem to (at least by my reading) state that school meals (apart from those to staff and visitors) are exempt from VAT.

Therefore I’m puzzled why this element of the bill attracts VAT of £49,047.35, when surely the amount should be different than this (if it was just for staff and visitor meals)?

However Wirral Council’s paid the VAT on the school meals charge from Edsential. This is per a month (and some of December no school meals will be served because of the Christmas holidays), so over the year it means the VAT could be a few hundred thousand?

This is well below the level of materiality or triviality which is why it probably doesn’t get picked up routinely, after all Edsential is a relatively new arrangement.

But when the taxpayer is funding free school meals, what’s the correct tax situation?

Both Wirral Council and Edsential have been in touch since this article was written and their responses are below.

Wirral Council reclaim the VAT back from HMRC and state that no VAT is charged to pupils for school meals, Edsential claim the VAT they charge Wirral Council is correct.

Updated 13/8/16 A reader, h/t to Nigel Draper points out this explanation about how VAT on school catering works from a different local authority.

Updated: 12/8/16 some replies on Twitter state that if Wirral Council was providing these services to schools then the catering services would be exempt from VAT, however the issue of whether schools are exempt from paying VAT on catering services are in related to a limited company owned by two local councils rather than the Wirral Council itself.

Updated 15/8/16:

Ian McGrady (Managing Director) of Edsential has responded with, “As a matter of policy we do not comment on commercially confidential relationships with our customers. However, I can confirm that our management of VAT complies with all HMRC guidance appropriate to our status as a Community Interest Company.”

Peter Molyneux of Wirral Council confirmed that when Metro Catering (an arm of Wirral Council) were providing a school meals service then VAT was not chargeable. Now Wirral Council contract with Edsential, Edsential charge Wirral Council VAT which Wirral Council then claim back from HMRC.

So Wirral Council do pay the VAT, but then claim it back on their monthly VAT return.

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19 Wirral schools closed as teachers go on strike

19 Wirral schools closed as teachers go on strike

19 Wirral schools closed as teachers go on strike

Surjit Tour (Monitoring Officer (Wirral Council)) at the Coordinating Committee held on 15th June 2016
Surjit Tour (Monitoring Officer (Wirral Council)) at the Coordinating Committee held on 15th June 2016 who made the section 36 decision to withhold details of trade union discussions

Last month I was arguing at a public hearing of a Tribunal (First-tier Tribunal (Information Rights)) as the Appellant over in Liverpool why Wirral Council should release the minutes of the Headteachers’/Teachers’ Joint Consultative Committee. For those who don’t know this is a regular meeting at Wirral Council between politicians, senior management and trade union representatives.

Regular readers of this blog, Nigel Hobro and James Griffiths were both there watching.

Continue reading “19 Wirral schools closed as teachers go on strike”

What did Andrew Roberts answer to questions about the Headteachers’/Teachers’ Joint Consultative Committee at the First-tier Tribunal (Information Rights) hearing (EA/2016/0033) (continued)?

What did Andrew Roberts answer to questions about the Headteachers’/Teachers’ Joint Consultative Committee at the First-tier Tribunal (Information Rights) hearing (EA/2016/0033) (continued)?

                                                       

At the outset I will make four declarations of interests.

1) I am the Appellant in this case (EA/2016/0033).
2) My wife was my McKenzie Friend in case EA/2016/0033.
3) I made the original Freedom of Information request on the 29th March 2013.
4) I am referred to by name (Mr. Brace) in paragraphs 1, 4 and 5 of the witness statement of Andrew Roberts.


Hearing: EA/2016/0033
Court/Room: Tribunal Room 5, 3rd Floor
Address: 35 Vernon St, Liverpool, Merseyside L2 2BX
Date/time: 16th June 2016 10:15 am

First-tier Tribunal (Information Rights) (General Regulatory Chamber)
First-tier Tribunal Judge Mr. David Farrer QC
First-tier Tribunal Member Mr. Michael Hake
First-tier Tribunal Member Dr. Malcolm Clarke

Appellant: Mr John Brace
First Respondent: ICO (Information Commissioner’s Office)
Second Respondent: Wirral Metropolitan Borough Council


The below is an incomplete record written up from my handwritten notes made at the hearing. The below does not cover some of the sections when I am speaking due to the difficulties in taking notes as doing that you end up facing the paper you’re writing on.



Continues from What did Andrew Roberts answer to questions about the Headteachers’/Teachers’ Joint Consultative Committee at the First-tier Tribunal (Information Rights) hearing (EA/2016/0033)?

Andrew Robert’s 5 A4 page witness statement can be read here.


Andrew Roberts at a public meeting of Wirral Council's Schools Forum 3rd December 2014
Andrew Roberts at a public meeting of Wirral Council’s Schools Forum 3rd December 2014

Continue reading “What did Andrew Roberts answer to questions about the Headteachers’/Teachers’ Joint Consultative Committee at the First-tier Tribunal (Information Rights) hearing (EA/2016/0033) (continued)?”

What did Andrew Roberts answer to questions about the Headteachers’/Teachers’ Joint Consultative Committee at the First-tier Tribunal (Information Rights) hearing (EA/2016/0033)?

What did Andrew Roberts answer to questions about the Headteachers’/Teachers’ Joint Consultative Committee at the First-tier Tribunal (Information Rights) hearing (EA/2016/0033)?

                   

At the outset I will make four declarations of interests.

1) I am the Appellant in this case (EA/2016/0033).
2) My wife was my McKenzie Friend in case EA/2016/0033.
3) I made the original Freedom of Information request on the 29th March 2013.
4) I am referred to by name (Mr. Brace) in paragraphs 1, 4 and 5 of the witness statement of Andrew Roberts.


Hearing: EA/2016/0033
Court/Room: Tribunal Room 5, 3rd Floor
Address: 35 Vernon St, Liverpool, Merseyside L2 2BX
Date/time: 16th June 2016 10:15 am

First-tier Tribunal (Information Rights) (General Regulatory Chamber)
First-tier Tribunal Judge Mr. David Farrer QC
First-tier Tribunal Member Mr. Michael Hake
First-tier Tribunal Member Dr. Malcolm Clarke

Appellant: Mr John Brace
First Respondent: ICO (Information Commissioner’s Office)
Second Respondent: Wirral Metropolitan Borough Council


The below is an incomplete record written up from my handwritten notes made at the hearing. The below does not cover some of the sections when I am speaking due to the difficulties in taking notes as doing that you end up facing the paper you’re writing on.



First-tier Tribunal Judge Mr. David Farrer QC opened the hearing by explaining how he planned the hearing would happen.

There were some preliminary matters to be discussed at the start of the hearing.

Continue reading “What did Andrew Roberts answer to questions about the Headteachers’/Teachers’ Joint Consultative Committee at the First-tier Tribunal (Information Rights) hearing (EA/2016/0033)?”