Written questions

Private Education: VAT

Commons · Question 10664 · Tabled 22 Oct 2024 · Treasury · Official record

Answered 28 Oct 2024

Question

Asked by Jim Allister

To ask the Chancellor of the Exchequer, whether the addition of VAT to school fees is compliant with section 75 of the Northern Ireland Act 1998.

Answer

Answered by James Murray, 28 Oct 2024

VAT is a reserved tax and the VAT changes will apply uniformly across the UK. Section 75 of the Northern Ireland Act 1998 is not engaged by this policy.