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Written Question
Private Education: VAT
Monday 21st October 2024

Asked by: Baroness Barran (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what consideration they have given to the impact of VAT on school fees for pupils studying subjects that are not available at their local state school, particularly those in years 11 and 13.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Whilst developing these policies, the Government has carefully considered the impact that they will have on pupils and their families across both the state and private sector, as well as the impact they will have on state and private schools. Following 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 the expected impacts of these policy changes in the normal way.


Written Question
Private Education: VAT
Monday 21st October 2024

Asked by: Baroness Barran (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government whether VAT will be levied on the school fees of children of military families who claim the Continuity of Education Allowance.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

On 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%. This will include fees paid by CEA.

A small minority of diplomatic officials and service personnel are posted abroad for extended periods. In such circumstances, the Ministry of Defence and the Foreign and Commonwealth Office provide the Continuity of Education Allowance (CEA) to ensure this does not interfere with their children's education.

The government will monitor closely the impact of these policy changes on affected military and diplomatic families with any changes to this scheme being considered as part of the ongoing Spending Review.