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Hi, The new rules regarding the VAT charge on private education supplies should not effect the liability of the hire of land/property. The hire of land is generally exempt from VAT unless the school has placed an Option To Tax on the property which would make it VATable although there are exceptions. Please see the guidance below: 2. The scope of an option to tax. 3. Supplies not affected by an option to tax 3. The liability of a supply of land. Thank you.
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