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Written question asked by James Cartlidge (Conservative) on Thursday, 23 January 2025, in the House of Commons. It was due for an answer on Tuesday, 28 January 2025 (named day). It was answered by James Murray (Labour) on Tuesday, 28 January 2025 on behalf of the Treasury.

Armed Forces: Private Education

Question

To ask the Chancellor of the Exchequer, whether the children of US military families based in the UK are exempt from paying VAT on independent school fees.

Answer

Since 1 January 2025, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent.

Entitled individuals in US Forces have always been able to benefit from the VAT free purchase scheme, providing relief on goods and services in the UK. Private school fees fall into the category of services for these purposes.

The Government greatly values the contribution of our serving military personnel. The Ministry of Defence has increased the funding allocated to the Continuity of Education Allowance (CEA) to account for the impact of any private school fee increases on the proportion of fees covered by the CEA in line with how the allowance normally operates.

Secondary information

Type
Written question
Reference
26041
Session
2024-26
Transferred
Yes
Subjects
Children Armed forces Fees and charges Exemptions Private education VAT USA
Link
View this Written question on www.parliament.uk