Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether independent schools under the new interpretation of VAT entities following the Autumn Budget 2024 are their own class of business.

Taxpayers who are required to register for VAT can usually do so online.

The ‘Business activity’ section of the VAT registration form requires a full description of all the taxpayer’s business activities, including the type of goods and/or services that they supply. HMRC guidance is for private schools to enter ‘Private Education Provider’ in this section.

When registering for VAT, taxpayers are also required to provide Standard Industry Classification (SIC) codes that best describe their business activities. These will depend on their individual circumstances.