Policy paper

VAT on private school fees

This measure outlines the expected impact of applying VAT to private school fees.

• From: HM Revenue & Customs
• Published: 30 October 2024
• Last updated: 15 November 2024 — See all updates

Documents

Private school fees — VAT measure

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Draft legislation

PDF, 150 KB, 4 pages

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Draft legislation (accessible version)

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Details

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.

Published 30 October 2024
Last updated 15 November 2024 + show all updates

1. 15 November 2024

   Accessible version of draft legislation has been added.

2. 30 October 2024

   First published.