³ÉÈËÓ°Òô

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. •

    a term that begins before 1 January 2025

  2. •

    tuition in English as a foreign language

  3. •

    education in nursery classes provided by private schools for

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
TAKE A FREE TRIAL NOW
Powered by
  • 03 Jan 2025 12:01

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

Popular Articles

Trusts and Inheritance Tax

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more
Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more
Value Added Tax

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more