Private Education: VAT
The question
To ask the Chancellor of the Exchequer, how many applications for VAT numbers for private school fees her Department has (a) received and (b) granted since 5th July 2024.
Answered by James Murray
HMRC publishes data on the VAT population by sector on an annual basis. The latest statistics can be found here: Value Added Tax (VAT) annual statistics - GOV.UK.
VAT will apply to private school and boarding fees for terms starting on or after 1 January 2025. However, this does not mean that every school needs to have registered for VAT by this date. The exact date a school needs to register for VAT depends on the value of school fee payments for terms starting on or after 1 January 2025, and the date the school receives those payments. A significant number of schools were already registered for VAT prior to the confirmation of this policy at Budget.
HMRC has taken action to support private schools through the change: providing detailed guidance; running webinars; and allocating additional resource to process VAT registration applications. HMRC continues to engage with private schools and the organisations that represent them.
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