There’s no VAT on trips or the lunches element of fees, therefore the prom should also be exempt as it doesn’t directly relate to education. In addition if the school is paying the hotel, they should be accounting for the payment by net cost and separating the vat out and reclaiming the vat, then when they issue an invoice they should be adding the vat to the net cost which should result in the same price. Some schools PSA organise these things directly and circumvent the school.