To ask the Chancellor of the Exchequer, how many applications for VAT numbers for private school fees her Department has (a) received and (b) granted since 5th July 2024.
Answered on
7 January 2025
HMRC publishes data on the VAT population by sector on an annual basis. The latest statistics can be found here: Value Added Tax (VAT) annual statistics - GOV.UK.
VAT will apply to private school and boarding fees for terms starting on or after 1 January 2025. However, this does not mean that every school needs to have registered for VAT by this date. The exact date a school needs to register for VAT depends on the value of school fee payments for terms starting on or after 1 January 2025, and the date the school receives those payments. A significant number of schools were already registered for VAT prior to the confirmation of this policy at Budget.
HMRC has taken action to support private schools through the change: providing detailed guidance; running webinars; and allocating additional resource to process VAT registration applications. HMRC continues to engage with private schools and the organisations that represent them.