½Û×ÓÊÓƵ

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/ ½Û×ÓÊÓƵ Guidance/ Value Added Tax / Dealing with sector specific VAT issues

Popular Articles

Owner-Managed Businesses

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more Read more
Personal Tax

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

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

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more Read more