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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

Private schools charge fees for the provision of full-time education to persons under the age of 19. With limited exceptions, private schools and bodies connected to private schools must account for VAT at the standard rate on payments received for the provision of education, vocational training, and board and lodging which is closely related to the provision of education or vocational training. The limited exceptions are payments for:

  1. β€’

    a term that begins before 1 January 2025

  2. β€’

    tuition in English as a foreign language

  3. β€’

    education in nursery classes provided by private schools for

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  • 03 Jan 2025 12:01

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

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