Written Question·Treasury·UIN 87784
Schools: Transport
Tabled: 4 November 2025
Answered: 13 November 2025
Question
Sir James Cleverly
Conservative — Braintree
To ask the Chancellor of the Exchequer, with reference to the HMRC guidance, Local authorities and similar bodies (VAT Notice 749), whether local authorities will be able to recover VAT on private hire for school transport.
Answer
Dan TomlinsonLocal authorities have a duty to provide free transport from home to school, 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 their statutory ...
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