UK: VAT registration guidance following removal of exemption for private school and boarding fees

From October 30, 2024, school and boarding fees for school terms starting on or after January 1, 2025 are taxable at the standard rate of VAT of 20%.

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November 19, 2024

HM Revenue & Customs (HMRC) has published guidance on value added tax (VAT) registration requirements for recipients of private school and boarding fees, removing the current VAT exemption for private school and boarding fees from January 1, 2025.

From October 30, 2024, school and boarding fees for school terms starting on or after January 1, 2025 are taxable at the standard rate of VAT of 20%.

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