Written Question·Department for Education·UIN 110606
Private education: VAT
Tabled: 3 February 2026
Answered: 10 February 2026
Named DayQuestion
Jayne Kirkham
Labour (Co-op) — Truro and Falmouth
To ask the Secretary of State for Education, what steps she has taken to prevent parents from avoiding paying VAT on private school fees by paying several years' fees in advance.
Answer
Olivia BaileyAll fees paid since the tax changes were announced on 29 July 2024, in relation to terms after 1 January 2025, are subject to VAT. HMRC is scrutinising the detail of any pre-payment schemes and stands ready to challenge the validity of these schemes.