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Posted Thu, 31 Oct 2024 15:37:34 GMT by Ewa
Will a Ltd company offering language courses (not registered in the national education system) in English and Polish on its premises be subject to VAT under the changes effective from 1 January 2025, and will it be required to register for VAT if its turnover exceeds £90,000?
Posted Mon, 04 Nov 2024 10:36:35 GMT by HMRC Admin 19 Response
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.

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