- VAT applies to private schools providing full-time education or vocational training for a fee
- The fee is subject to VAT regardless of who pays it
- Private schools include institutions like sixth-form colleges for students aged 16 to 19
- Private schools do not include nursery schools or independent training providers
- Changes affect independent schools, special schools, and specialist colleges
Source: mha.co.uk
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.