VAT for Schools: Start Date Confirmation and Draft Legislation for 2025 Term Fees

• VAT on school fees will apply to terms starting on or after 1 January 2025
• Draft legislation has been released for comment
• Private schools will now be subject to VAT on education and vocational training
• Nursery provision will remain exempt from VAT
• Pupils with Special Educational Needs in private schools will be subject to VAT on fees
• Closely related goods and services will remain exempt, except for board and lodging
• Value shifting will be challenged by HMRC
• Additional guidance from HMRC is expected in the future

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.

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