There are some exceptions to the VAT charge, where fees will remain exempt from VAT. These are nursery classes and schools that have been approved under section 342 of the Education Act, i.e. non-maintained special schools. HMRC’s technical note explains that funding will be provided for pupils that are placed in a private school because their needs cannot be accommodated in state sector schools.You understand those parents of kids with special needs are also subject to the new VAT on their kids' private education?
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