Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of removing VAT liability from general further education colleges, given that sixth form colleges are not liable.

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 per cent. This will include sixth form colleges which provide these services for a charge.

Education and vocational training provided by further education colleges will not be subject to VAT as they do not charge fees for full time education for 16–19-year-olds.