26 March 2025| CATEGORIES: judicial review, Private school fees, VAT case| TAGS:
A case challenging the government’s decision to impose VAT on private school fees will take place in the High Court next week. The specific arguments are that the policy contravenes Article 2 of the First Protocol (right to education) of the ECHR, both on its own and when read in conjunction with Article 14 (protection from discrimination).
10 October 2024| CATEGORIES: Private school fees, standard rated, VAT registration| TAGS: Budget, HMRC guidance, VAT on school fees
HMRC have published guidance on the introduction of VAT on private school fees. It is advisable that private schools review the guidance and start planning accordingly ahead of any further announcements that are made in the Budget on 30 October 2024.
7 August 2024| CATEGORIES: Private school fees, standard rated, VAT| TAGS: 20%, school fees, UK, VAT change
The government has announced that from 1 January 2025 private school fees will be subject to VAT at the standard rate of 20%. Boarding services provided by a private school will also be subject to VAT at 20%. Anti-forestalling measures will be introduced to prevent VAT avoidance.
