PARLIAMENTARY WRITTEN QUESTION
(13 March 2026)

Question Asked

To ask the Chancellor of the Exchequer, what guidance HM Revenue and Customs provides to charities on the classification of educational activities for the purposes of VAT exemption.

Asked by:
Jess Brown-Fuller (Liberal Democrat)

Answer

HMRC provides detailed guidance on how VAT applies to education on GOV.UK and in VAT Notice 701/30: Education and vocational training. This covers all aspects of the exemption, including services provided by charities.

Additional guidance is published when significant changes are made, such as the changes to the VAT treatment of private schools. The guidance can be found online here: https://www.gov.uk/guidance/vat-on-education-and-vocational-training-notice-70130


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