Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to ensure HMRC is adequately resourced for changes in the level of VAT registrations by schools from 1 January 2025.

HMRC is putting in place extra measures to support schools and ensure they can register for VAT on time. This includes new bespoke guidance, hosting webinars, updating VAT registration systems and training additional staff to manage increased demand for registrations.

HMRC are confident these actions will enable them to deliver the measure for the 1 January 2025 start date set out in the draft legislation published on 29 July. The final version of the legislation will be confirmed at Budget.