Answers · UK 2025/26
Is VAT charged on private school fees in 2026?
Yes. From January 2025, standard 20% VAT applies to private school tuition fees in the UK.
Full answer
From 1 January 2025, UK private schools (independent schools) must charge 20% VAT on tuition fees. This includes boarding school fees. Nursery classes and schools solely for children with statements of special educational needs (SEN) are exempt. The change affects approximately 500,000 pupils in England.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.