Liability ― private schools and private education

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers the liability of services provided by private schools and in the private education sector.

For an overview of liability more broadly, see the Liability ― overview guidance note.

For the liability of education more broadly, see the Supplies of education guidance note.

For in-depth commentary on the legislation and case law on the liability of education and private education see also De Voil Indirect Tax Service V4.136A.

Education and vocational training provided by private schools

Under the VAT rules which apply to supplies made before 1 January 2025, private schools are generally regarded as eligible bodies for the purposes of the education exemption. This means that when a private school supplies education or vocational training in return for a fee, the supply is likely to be exempt from VAT.

The Government has published draft legislation which will make private school fees subject to VAT at the standard-rate from 1 January 2025 by specifically excluding education and vocational training supplied by private schools from exemption. Anti-forestalling provisions

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