VAT on private school fees from January 2025
Posted 31/07/2024
Draft legislation has now been published to introduce VAT for private school fees from 1 January 2025, with forestalling measures from October 2024.
Anti-forestalling provisions are in force from 29 July 2024 & will run up to 30th October 2024.
This means that any pre-paid fees for the first term of the year paid in this time will still be exempt from VAT up until this date.
If fees are paid within this time for January & beyond, this will still be liable for VAT charges.
The rate will also be applied to board & lodging fees.
Nursery classes provided at private schools will remain exempt from VAT.
The consultation will run for seven weeks until 15 September.
For more information, please see:
https://assets.publishing.service.gov.uk/media/66a7a1bdce1fd0da7b592eb6/Technical_Note_-_DIGITAL.pdf
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