Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason the publication of new VAT guidance in October 2024 was following the Budget.

Since 1 January 2025, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent.

Since the announcement of this policy, HMRC has taken action to support private schools through the change.

On 10 October 2024, HMRC published bespoke guidance for private schools, which can be found here: Registering for VAT and Charging and Reclaiming VAT. HMRC published initial guidance ahead of the Budget to maximise the amount of time private schools had to prepare for this policy taking effect. This guidance was updated on 30 October 2024 to reflect the final policy design. Details of guidance updates are available on GOV.UK.

As with all guidance, HMRC is keeping the guidance for private schools under review. HMRC continues to engage with private schools and the organisations that represent them.