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Private schools and private education


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Autumn Budget 2024

Private schools and private education


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Autumn Budget 2024
imgtext

This guidance note covers the liability of services provided by private schools and in the private education sector.

For an overview of liability more broadly, see the Liability ― overview guidance note.

For the liability of education more broadly, see the Supplies of education guidance note.

For in-depth commentary on the legislation and case law on the liability of education and private education see also De Voil Indirect Tax Service V4.145B.

Education and vocational training provided by private schools

It was confirmed in the 30 October 2024 Budget that from 1 January 2025, all education and boarding services provided by a private school or connected person are subject to VAT at the standard rate.

It was also confirmed in the 30 October 2024 Budget that schools in England with charitable status cease to be eligible for business rates charitable rate relief from April 2025.

Under the VAT rules which apply to supplies made before 1 January 2025, private schools are generally regarded as eligible bodies for the purposes of the education exemption.

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  • 11 Nov 2024 12:51

Home/ Tolley Tax Guidance/ Value Added Tax / Dealing with sector specific VAT issues

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