L

Lord Livermore (Lab)

Speaking in the House of Lords on 13 October 2025

Debate

School Fees: VAT

Contribution

The answer to that is no. VAT applies to private boarding fees as well as private tuition fees. At private schools, boarding is very often included as part of a single overall tuition fee. Not applying VAT to private boarding fees would open up significant risks of value-shifting from school fees to boarding fees in order to avoid VAT.

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