UUÂãÁÄÖ±²¥

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 Education and vocational training - overview 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. •

    a term that begins before 1 January 2025

  2. •

    tuition in English as a foreign language

  3. •

    education in nursery classes provided by

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
TAKE A FREE TRIAL NOW
Powered by
  • 13 May 2025 09:12

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

Popular Articles

Trusts and Inheritance Tax

Transfer of assets to beneficiaries ― legal, administration and tax issues

Transfer of assets to beneficiaries ― legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more
Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more
Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more