Question to the HM Treasury:

To ask His Majesty's Government what plans they have to ensure that the HMRC guidance of 10 October on the steps that steps independent schools should take to pay VAT on their fees with effect from 1 January 2025 is reissued to correct any errors in, and improve the drafting of, that guidance.

HMRC has put in place a number of measures to ensure schools can be ready for the introduction of VAT on private school fees and remains committed to supporting schools with their new VAT obligations, including by providing bespoke guidance and webinars.

We do not recognise reports that HMRC's guidance contains errors. In publishing its guidance, HMRC has addressed areas of uncertainty and will provide further clarification in guidance if that is required. As with all guidance, HMRC will keep the guidance for private schools under review and continue to update it in light of further feedback we receive during our ongoing engagement with the sector – for example, any common questions that arise during the webinars. Following the Budget, an update to the guidance has now been published to reflect the final policy design and legislation.