UK HMRC has published guidance on VAT registration requirements for recipients of private school and boarding fees. As previously reported, the UK is removing the current VAT exemption for private school and boarding fees from 1 January 2025. From 30 October 2024, school and boarding fees for school terms starting on or after 1 January 2025 will be taxable at the standard rate of VAT of 20%. The main guidance on who must register and when is as follows.
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