Question to the HM Treasury:

To ask His Majesty's Government whether, in implementing their proposed VAT policy on independent school fees, they will be changing the current practice, where the only information (short of an audit or investigation) available to HMRC from quarterly VAT returns, is the total of VAT collected and the total VAT paid out without further identifications; and, if so, how.

There are no plans to change the information that is collected on a VAT return in respect of private schools.

On the VAT return, businesses are required to include information on their total sales and purchases, the amount of VAT they owe and the amount of VAT they can reclaim. Further guidance on the fields included on a VAT return and what should be included in each box can be found on Gov.UK . HMRC may request additional information as part of any enquiries.