Policy paper

Revenue and Customs Brief 8 (2024): removal of VAT exemption for private school fees and boarding fees

This brief is an update on VAT on private school fees following the Chancellor’s announcement on 29 July 2024.

• From: HM Revenue & Customs
• Published: 29 July 2024

Documents

Revenue and Customs Brief — removal of the VAT exemption for private school fees and boarding services

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Details

This brief explains that:

• from 1 January 2025 all education services and vocational training supplied by a private school will be subject to VAT at the standard rate of 20%
• private schools not currently registered for VAT should not apply to HMRC to register in respect of the announcement at this time

Detailed guidance on how and when to register for VAT will be published in due course.

Published 29 July 2024