Question to the HM Treasury:

To ask His Majesty's Government whether, in implementing the proposed VAT on Independent School Fees, they will be changing the current practice, where each VAT registered entity is not required to identify its commercial activity or activities or place itself in any specific category; and, if so, how.

There are no plans to change the information businesses are required to provide when registering for VAT in respect of private schools.

When a business registers for VAT it needs to provide details about the business and its activities. This includes a Standard Industrial Classification (SIC) trade classification code which is a mandatory requirement. This allows HMRC to determine the type of trade that the business is involved in. Further guidance on what private schools need to do to register for VAT can be found on GOV.UK