Hi,
The guidance states:
You must register for VAT if you’re a private school or connected person that supplies education services or vocational training or provide boarding services closely related to educational or vocational training and either:
- your total taxable turnover for the last 12 months is over £90,000
- you expect to receive payments over £90,000 in the next 30 day period
For VAT purposes, a private school is any school or institution that provides full time education for a fee to either:
- pupils of compulsory school age
- 16 to 19 year olds, where that institution is wholly or mainly concerned with providing education suitable to that age range
This includes:
- Private schools
- Independent schools
- Private sixth form colleges
You can see the guidance here:
Check if you must register for VAT if you receive private school fees
Thank you.