Written Question·Treasury·UIN 95395

Local Government: VAT Exemptions

Tabled: 28 November 2025
Answered: 4 December 2025

Question

Sir James Cleverly

Conservative — Braintree

To ask the Chancellor of the Exchequer, whether local authorities will be able claim back VAT on private hire journeys for their SEND transport.

Answer

Dan Tomlinson
Local authorities have a duty to provide free transport from home to school for SEND pupils, in certain circumstances. This is a non-business activity for VAT and where a local authority purchases the services of private hire companies in order to fulfil ...
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