Tag Archives: VAT-private-schools

VAT: Private schools guidance updated

By   10 February 2026
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HMRC has updated its guidance on charging and reclaiming VAT on goods and services related to private school fees.

Since 1 January 2025, all education services and vocational training provided by private schools in the UK for a charge have been subject to standard rated VAT.

The guidance explains how some payments and situations relating to education are treated for VAT. It covers how to check if VAT is due on payments linked to private school fees and what VAT can be reclaimed.

Updates

The example of parents contracting and paying therapists directly and the example of a school supplying education and therapy under separate fees have been updated to add clarity. Also, information on the VAT implications for fee-paying sixth forms and further education providers has been updated.

Updated VAT Notice 701/30: Education and vocational training

By   3 February 2025
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This notice covers how VAT applies to; education, research, vocational training, examination services and goods and services connected with these activities.

More information on exempt education here.

Since 1 January 2025, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20%. This also applies to boarding services provided by private schools. The Notice been updated to include these changes.