Private Education: VAT
The question
To ask the Secretary of State for Education, if she will make an assessment of the potential impact of imposing VAT on independent school fees on access to independent schools' sports facilities for state sector pupils.
Answered by Stephen Morgan
The VAT treatment of the hiring or letting out of facilities will not change as a result of the decision to impose VAT on private school fees. HM Revenue and Customs have published guidance on charging and/or reclaiming VAT on goods and services related to private school fees, which can be accessed here: https://www.gov.uk/guidance/charging-and-reclaiming-vat-on-goods-and-services-related-to-private-school-fees.
In addition, in line with their charitable objectives, private schools demonstrate public benefit through partnerships with schools in the state sector. The government expects private schools to continue to work with schools in the state sector to demonstrate public benefit in this way. The government does not expect the imposition of VAT on school fees to reduce the efforts that private schools invest in their partnership working with state-funded schools.
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