Private Education: VAT
Commons · Question 36547 · Tabled 7 Mar 2025 · Treasury · Official record
Answered 13 Mar 2025
Question
Asked by Patrick Spencer
To ask the Chancellor of the Exchequer, whether the forecasts for input VAT reclaimable by private schools are in line with Revenue and Customs Brief 16 being issued.
Answer
Answered by James Murray, 13 Mar 2025
Revenue and Customs Brief 16 (2016) clarified that VAT incurred prior to registration can be recovered as input tax, subject to the normal rules. The approach taken to VAT recovery by private schools, including projection of taxable use, is in line with t...