Nurseries are not independent schools.
Catering is outsourced for many but the food costs are not vatable, the biggest catering providers in the sector only charge VAT on the management fees and sundries.
Transport that isn’t for hire or reward isn’t vatable outsourced or not - many schools use the transport for fixtures or ferrying to offsite sports grounds. No VAT.
Our total agency bill last year was £70k. Our salary bill is £4m.
I am for the VAT but schools will not be ‘much’ better off.