31 Oct 2024·Treasury·Answered
AskedWith reference to HMRC's policy paper entitled Applying VAT to private school fees, published on 30 October 2024, if she will publish detail of the analysis that produced an estimate of 37,000 fewer pupils in indepe
ReplyThe government published its response to the VAT on private school fees technical note at the Autumn Budget. This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Ch...
31 Oct 2024·Treasury·Answered
AskedWith reference to paragraph 4.10 of the Autumn Budget 2024, published on 30 October 2024, HC 295, what the fiscal effect is of revised launch date of the Lifelong Learning Entitlement.
ReplyThe Government is committed to delivering the Lifelong Learning Entitlement, which will transform the post-18 student finance system to create a single funding system, to a revised launch date of September 2026 for courses starting in January 2027. The la...
31 Oct 2024·Treasury·Answered
AskedPursuant to the Answer of 28 October 2024 to Question 10422 on Private Education: VAT, if she make an estimate of the cost to the public purse of VAT reclaimed by independent schools for capital spending for items u
ReplyThe government published its response to the VAT on private school fees technical note at the Autumn Budget. This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Ch...
22 Oct 2024·Treasury·Answered
AskedPursuant to the Answer of 9 September 2024 to Question 4047 on Private Education: Fees and Charges, whether the Tax Information and Impact Note will include the estimated cost to the public purse of independent scho
ReplyFollowing scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Info...
22 Oct 2024·Treasury·Answered
AskedWith reference to HMRC's guidance entitled Charging and reclaiming VAT on goods and services related to private school fees, last updated on 22 October 2024, what estimate she has made of the potential cost to the p
ReplyFollowing scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October and set out its assessment of relevant expected impacts in a Tax Info...
14 Oct 2024·Treasury·Answered
AskedPursuant to the Answer of 2 August 2024 to Question 1651 on Private Education: VAT, whether independent Welsh language schools will be exempt from VAT.
ReplyThe draft legislation set out the definition of private schools within the scope of this policy. This includes Welsh language schools if they provide full-time education for children of compulsory school age and/or full-time education for a fee to 16-19 y...
14 Oct 2024·Treasury·Answered
AskedWhether summer schools which are operated by (a) an independent school on its own site and (b) a third party on an independent school site will be liable for VAT; and whether the liability is changed if a significan
ReplyThe draft legislation set out the definition of private schools within the scope of this policy. This includes Welsh language schools if they provide full-time education for children of compulsory school age and/or full-time education for a fee to 16-19 y...
4 Oct 2024·Treasury·Answered
AskedWith reference to paragraph 4.7 of her Department's Technical Note entitled Applying VAT to Private School Fees and Removing the Business Rates Charitable Rates Relief for Private Schools, published in July 2024, on
ReplyFollowing scrutiny of the Government’s costing by the independent Office for Budget Responsibility, details of the Government’s assessment of the expected impacts of the removal of charitable rates relief from private schools in England will be published ...
4 Oct 2024·Treasury·Answered
AskedWhether health and social care charges for students at special schools and colleges will be exempt from VAT.
ReplyThe removal of the VAT exemption for private school fees will not impact pupils with the most acute additional needs, where these can only be met in private schools. Local Authorities (LAs) fund pupils’ places in private schools where their needs can only...
4 Oct 2024·Treasury·Answered
AskedWhat estimate her Department has made of the annual cost to HM Revenue and Customs of reimbursing VAT to local councils for pupils with education, health and care (EHC) plans.
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedWhether she has received legal advice on the compatibility of plans to charge VAT on independent school fees with Articles (a) 2 and (b) 14 of the European Convention on Human Rights.
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedHow much revenue to the Exchequer was raised from (a) VAT, (b) business rates, (c) employer contributions to the teachers' pension scheme and (d) any other source paid by the independent school sector in the 2023-24
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedWhether it is her policy that independent schools part-funded by overseas governments will be exempt from paying VAT.
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedWhether it is her policy that bi-lingual schools will be exempt for paying (a) VAT and (b) business rates.
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedWhat criteria her Department plans to use to classify schools as English language schools for the purposes of determining an exemption from VAT.
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedWhether charged-for education provided in (a) church premises and (b) other dual-use locations that are charitably exempt will be liable for (i) VAT and (ii) business rates.
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedPursuant to the Answer of 9 September 2024 to Question 2809 on Private Education: Taxation, whether the tax information and impact note will include an assessment of the potential impact of this policy on different
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
4 Oct 2024·Treasury·Answered
AskedWhether students at post 16 special colleges who have an Education, Health and Care plan will be exempt from VAT on college fees.
ReplyThe removal of the VAT exemption for private school fees will not impact pupils with the most acute additional needs, where these can only be met in private schools. Local Authorities (LAs) fund pupils’ places in private schools where their needs can only...
11 Sept 2024·Treasury·Answered
AskedPursuant to the answer of 9 September 2024 to Question 4047 on Private Education: Fees and Charges, whether the Tax Information and Impact Note will include estimated effects (a) at January 2025, (b) at September 20
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...
11 Sept 2024·Treasury·Answered
AskedPursuant to the answer of 9 September 2024 to Question 4047 on Private Education: Fees and Charges, whether the Tax Information and Impact Note will include a (a) reasonable worst case scenario and (b) central plann
ReplyOn 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...