It is now confirmed that private school fees will now no longer be exempt from VAT from 1 January 2025 under Schedule 9 of the Value Added Tax Act 1994.

As well as the policy coming in from 1 January 2025 anti-forestalling provisions are in force from 29 July. This will run up to 30 October, meaning any pre-paid fees for the first term of the year paid in this time will still be exempt from VAT up until this date. If fees are paid within this time for January and beyond, this will still be legible to VAT charges