VAT on private school fees
This measure outlines the expected impact of applying VAT to private school fees.
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Linked documents
- Policy Paper Private school fees — VAT measure
- Bill Amendment Draft legislation (accessible version)
▤ Verbatim text from source document
This measure confirms that, from 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20%. This will also apply to boarding services provided by private schools. Any fees paid from 29 July 2024 relating to the term starting in January 2025 onwards will be subject to VAT.
Providers can check if you must register for VAT if you receive private school fees.