{"value":{"id":1751152,"askingMemberId":4780,"askingMember":null,"house":"Commons","memberHasInterest":false,"dateTabled":"2024-12-18T00:00:00","dateForAnswer":"2025-01-07T00:00:00","uin":"21030","questionText":"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.","answeringBodyId":14,"answeringBodyName":"Treasury","isWithdrawn":false,"isNamedDay":true,"groupedQuestions":[],"answerIsHolding":false,"answerIsCorrection":false,"answeringMemberId":4797,"answeringMember":null,"correctingMemberId":null,"correctingMember":null,"dateAnswered":"2025-01-07T00:00:00","answerText":"

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.

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