HMRC and HM Treasury are implementing VAT on private school fees and reviewing charitable rate relief provisions, alongside broader VAT treatment changes for donations of goods to charities and public funds received by further education institutions. The policy addresses tax treatment of education provision and charitable giving mechanisms.
In response to: Revenue and Customs Brief 3 (2026): VAT treatment of certain public funds received by fur…
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
In response to: Consultation on the VAT treatment of business donations of goods to charity
In response to: Consultation on the VAT treatment of business donations of goods to charity
The government is seeking views on the introduction and design of a VAT relief on goods donated to charities to give away free of charge or use in the delivery of their services.
This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.
This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
The government is seeking views on the introduction and design of a VAT relief on goods donated to charities to give away free of charge or use in the delivery of their services.
This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025.
A consultation on legislative reforms to modernise the legislation that underpins the VAT treatment of certain wholesale commodity transactions.
The government is seeking views on the introduction and design of a VAT relief on goods donated to charities to give away free of charge or use in the delivery of their services.
In response to: VAT on private school fees
This measure outlines the expected impact of applying VAT to private school fees.
Technical consultation on the VAT and business rates changes affecting private schools.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.
A Bill to exempt from Value Added Tax goods or services which are beneficial to the environment, to health and safety, to education or for charitable purposes.
In response to: VAT: Introducing a new zero rate to extend the scope of patient group directions
A consultation on legislative reforms to modernise the legislation that underpins the VAT treatment of certain wholesale commodity transactions.
A consultation on legislative reforms to modernise the legislation that underpins the VAT treatment of certain wholesale commodity transactions.
The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.
This tax information and impact note will allow the 4 named Corporate Joint Committees to recover VAT for non-business activities.
In response to: Draft legislation: The Value Added Tax (Refund of Tax) Order 2023
We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.
We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
This paper outlines potential reform to the way public bodies manage their VAT affairs. The period for responses to the policy paper has concluded.
This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
This Call for Evidence seeks stakeholder views on the government’s assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded
This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
In response to: Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further edu…
This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.
This Tax Information and Impact Note is about Charter Trustees for Bournemouth and the Charter Trustees for Poole being able to claim refunds of VAT.
This brief explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision of 7 November 2019.
We’re inviting views on draft legislation that allows 2 named Charter Trustees to obtain refunds of VAT incurred in the course of their non-business activities.
We’re inviting views on draft legislation that allows 2 named Charter Trustees to obtain refunds of VAT incurred in the course of their non-business activities.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
In response to: Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
Seeking views on the Gift Aid donor benefits rules.
Seeking views on the Gift Aid donor benefits rules.
Seeking views on the Gift Aid donor benefits rules.
Consultation on the Gift Aid donor benefits rules.
Consultation on the Gift Aid donor benefits rules.
Consultation on the Gift Aid donor benefits rules.
The government's response to a European Commission consultation on modernising VAT for cross-border e-commerce.
This Tax Information and Inmpact Note introduces a new VAT refund scheme for palliative care charities.
This Tax Information and Impact Note introduces a new VAT refund scheme for medical courier charities.