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.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
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.
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.
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.
In response to: VAT: Introducing a new zero rate to extend the scope of patient group directions
This tax information and impact note will allow the 4 named Corporate Joint Committees to recover VAT for 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.
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.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
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.