- HMRC has provided new guidance on the VAT treatment of payments linked to private school fees
- The guidance covers situations where pupils receive therapy services in addition to education
- Services provided by registered healthcare professionals at a school may be considered a separate supply of healthcare
- Qualifying supplies of healthcare are exempt from VAT if the primary purpose is the protection, maintenance, or restoration of health
Source: taxjournal.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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