01
Provider status can change the result
Education exemptions depend on the supplier and the nature of the service. Grant-funded activity, charged education, examination services, vocational training and goods closely connected with education need separate treatment.
- Eligible-body status
- Government-funded activity
- Vocational training
- Examinations and connected goods
02
Private-school rules changed
Since 1 January 2025, education and vocational training supplied for consideration by private schools in the UK is generally standard-rated, with detailed rules for connected persons and closely related supplies.
- Registration timing
- Fee and deposit treatment
- Closely related goods and services
- Input tax and capital expenditure
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT Notice 701/30: education and trainingVAT thresholds