HMRC Guidance for Private Schools on VAT Implications: Registration, Charging, and Reclaiming VAT

• HMRC has published guidance for private schools on charging VAT on fees
• Draft legislation charges VAT at 20% on education and boarding services by private schools
• Guidance includes who must register for VAT, when to register, how to register, and how to determine if VAT is chargeable
• Nurseries and universities may also be affected by the legislation
• ICAEW’s Tax Faculty expressed concerns about the broad definition of “private school” and the impact on independent schools not currently VAT-registered

Source: icaew.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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