Finance Act 2025
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Change 1
48 Charge on pre-paid private school fees
(1) Subsection (2) applies to the provision of education services during a school term if a payment in respect of the services was received by the person providing the services on or after 29 July 2024 and before 30 October 2024. (2) That provision is treated for the purposes of the charge to VAT as a supply taking place on the later of— (a) 1 January 2025, and (b) the first day of that term. Accordingly, that provision is not to be regarded (as a result of provision made by or under VATA 1994) as a supply taking place at any other time. (3) But subsection (2) does not apply to the provision of education services by a school if the school is approved under section 342 of the Education Act 1996 (approval of non-maintained special schools). (4) In this section “the provision of education services” means a provision of education, vocational training or board and lodging falling within Part 3 of Schedule 9 (exceptions). (5) This section is to be read as if it were contained in VATA 1994.
48 Charge on pre-paid private school fees
(1) Subsection (2) applies to the provision of education services during a school term if a payment in respect of the services was received by the person providing the services on or after 29 July 2024 and before 30 October 2024. (2) That provision is treated for the purposes of the charge to VAT as a supply taking place on the later of— (a) 1 January 2025, and (b) the first day of that term. Accordingly, that provision is not to be regarded (as a result of provision made by or under VATA 1994) as a supply taking place at any other time. (3) But subsection (2) does not apply to the provision of education services by a school if the school is approved under section 342 of the Education Act 1996 (approval of non-maintained special schools). (4) In this section “the provision of education services” means a provision of education, vocational training or board and lodging falling within Part 3 of Schedule 9 (exceptions). (5) This section is to be read as if it were contained in VATA 1994.
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