Since 1 January 2025 VAT has been due on all supplies of education and vocational training provided by private schools in the UK. VAT is also due on related supplies of boarding services.

VAT to be charged at 20% on private school fees with effect from 1 January 2024.

The Upper Tribunal has upheld the decision of the First Tier Tribunal that the United Grand Lodge of England did not meet the conditions to exempt its supplies from VAT.