- VAT on school fees will be introduced from 1 January 2025
- Anti-forestalling legislation applies to payments made from 29 July 2024
- VAT will also apply to boarding services
- VAT will apply to pupils with special education needs placed in private schools
- Nursery education will remain exempt from VAT
- Sixth forms attached to private schools will be subject to VAT
- State schools, including academies, are not affected by the changes
- Other related supplies such as school meals and transport will remain exempt
- Artificially assigning value to services to avoid VAT will be challenged
- Before and after childcare will remain exempt as welfare
- Government does not expect fees to increase by 20%
Source: haysmacintyre.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
