VAT treatment of certain public funds received by further education institutions
In response to: Revenue and Customs Brief 3 (2026): VAT treatment of certain public funds received by fur…
HMRC and HM Treasury are implementing VAT on private school fees and reviewing charitable rate relief provisions, alongside broader VAT treatment changes for donations of goods to charities and public funds received by further education institutions. The policy addresses tax treatment of education provision and charitable giving mechanisms.
In response to: Revenue and Customs Brief 3 (2026): VAT treatment of certain public funds received by fur…
In response to: Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further edu…
In response to: Revenue and Customs Brief 18 (2020): VAT liability of school holiday clubs First-tier Tri…
In response to: Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education