Written Question·Treasury·UIN 120685

Charities: VAT Exemptions

Tabled: 13 March 2026
Answered: 23 March 2026

Question

Jess Brown-Fuller

Liberal DemocratChichester

To ask the Chancellor of the Exchequer, what guidance HM Revenue and Customs provides to charities on the classification of educational activities for the purposes of VAT exemption.

Answer

Dan Tomlinson
HMRC provides detailed guidance on how VAT applies to education on GOV.UK and in VAT Notice 701/30: Education and vocational training. This covers all aspects of the exemption, including services provided by charities.Additional guidance is published when...

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