Question to the HM Treasury:

To ask His Majesty's Government whether, in light of their guidance published on 10 October on charging and reclaiming VAT on goods and services related to private school fees, providers offering Level 6 qualifications which are funded through the Dance and Drama Award scheme will be affected by the changes to VAT.

From 1 January 2025, the 20% standard rate of VAT will apply to all education services, vocational training, and boarding services provided by private schools for a charge. This will apply to any fees charged after 29 July 2024 for terms starting after 1 January 2025.

Higher education taught at schools that are otherwise in scope of the policy (for instance, performing arts schools) are being carved out of the VAT policy, as set out in the Government’s response to the technical consultation.