Question to the HM Treasury:

To ask His Majesty's Government whether VAT will be levied on school fees paid by the Government for UK private education for the children of foreign office officials serving overseas.

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the education system.

The Government has set out the details of this policy in the technical note Applying VAT to Private School Fees and Removing the Business Rates Charitable Rates Relief for Private Schools which can be found at the below link. A technical consultation on the technical note and draft VAT legislation will be open until 15 September 2024.

https://www.gov.uk/government/publications/vat-on-private-school-fees-removing-the-charitable-rates-relief-for-private-schools