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

Documents

Applying VAT to private school fees

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Draft legislation

PDF, 150 KB, 4 pages

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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.

Published 30 October 2024