GovWire

Policy paper: VAT on Private School Fees & Removing the Charitable Rates Relief for Private Schools

Hm Treasury

July 29
15:04 2024

The government has published a technical note outlining the design, scope, and expected impact of applying 20% VAT to private school fees across the UK and removing the business rates charitable rates relief for private schools in England. This technical note is intended to provide clarity to those schools and families who will be impacted by these changes.

Draft legislation on the VAT policy change, accompanied by an explanatory note, has also been published alongside this technical note. The government welcomes comments from interested stakeholders on the questions contained within the technical note, and on the draft VAT legislation to ensure it achieves the governments policy objectives.

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Published 29 July 2024

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