Written Question·Treasury·UIN 10664

Private Education: VAT

Tabled: 22 October 2024
Answered: 28 October 2024
Named Day

Question

Jim Allister

Traditional Unionist VoiceNorth Antrim

To ask the Chancellor of the Exchequer, whether the addition of VAT to school fees is compliant with section 75 of the Northern Ireland Act 1998.

Answer

James Murray
VAT is a reserved tax and the VAT changes will apply uniformly across the UK. Section 75 of the Northern Ireland Act 1998 is not engaged by this policy.