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Written question asked by Jess Brown-Fuller (Liberal Democrat) on Friday, 13 March 2026, in the House of Commons. It was due for an answer on Tuesday, 17 March 2026. It was answered by Dan Tomlinson (Labour) on Monday, 23 March 2026 on behalf of the Treasury.


Charities: VAT Exemptions

Question

To ask the Chancellor of the Exchequer, what guidance HM Revenue and Customs provides to charities on the classification of educational activities for the purposes of VAT exemption.

Answer

HMRC provides detailed guidance on how VAT applies to education on GOV.UK and in VAT Notice 701/30: Education and vocational training. This covers all aspects of the exemption, including services provided by charities.

Additional guidance is published when significant changes are made, such as the changes to the VAT treatment of private schools. The guidance can be found online here: https://www.gov.uk/guidance/vat-on-education-and-vocational-training-notice-70130


Secondary information

Type
Written question
Reference
120685
Session
2024-26
Subjects
Education Charities VAT exemptions
Link
View this Written question on www.parliament.uk