Answer: E A public educational institution

Explanation: The correct answer is E. A public educational institution is not considered a vatable person. Vatable persons under Nigerian law typically include businesses and individuals involved in taxable commercial activities. However, public educational institutions are generally exempt from VAT because they provide services that are not commercial in nature.

• Reasoning: VAT applies to entities engaged in taxable supplies of goods and services. Public educational institutions, being non-commercial entities, do not fall under the category of vatable persons, as their activities are primarily for public service and not for profit.