VAT: Private Education

HM Treasury written question – answered on 26th May 2016.

Alert me about debates like this

Photo of Lord Lexden Lord Lexden Conservative

To ask Her Majesty’s Government whether they plan to extend VAT zero-rating to building work in independent schools that do not charge VAT on school fees and are therefore not registered for VAT.

Photo of Lord O'Neill of Gatley Lord O'Neill of Gatley The Commercial Secretary to the Treasury

The construction of a new building is normally subject to the standard rate of VAT.

However, the construction of buildings that are either designed as a dwelling, to be used solely for a relevant residential purpose, or to be used solely for a relevant charitable purpose may be zero-rated for VAT.

This relief is available to eligible consumers and businesses regardless of their VAT registration status.

Does this answer the above question?

Yes0 people think so

No0 people think not

Would you like to ask a question like this yourself? Use our Freedom of Information site.