Policy paper: Revenue and Customs Brief 9 (2026): VAT liability of supplies of education by alternative providers of higher and further education.
HMRC has issued guidance regarding the VAT treatment of education and related services provided by alternative higher and further education providers. This follows a recent Court of Appeal decision and applies to alternative education providers and their VAT advisers. You should review the brief to understand how these changes affect the VAT liability of your supplies.
Source: https://www.gov.uk/government/publications/revenue-and-customs-brief-9-2026-vat-liability-of-supplies-of-education-by-alternative-providers-of-higher-and-further-education. Summarised automatically from the official source — general information, not advice.