RCB/11/18 VAT rule changes for higher education
Revenue & Customs Brief, Issue 11. 30 November 2018
1 Purpose of this brief
At Budget 2018, the government announced it will amend the VAT law from 1 August 2019 to ensure continuity of VAT treatment for English higher education (HE) providers under the Higher Education and Research Act 2017.
The change in legislation applies to English HE providers who register with the Office for Students (OfS) in the Approved (fee cap) category.
There are no changes to the VAT law affecting education in Scotland, Wales and Northern Ireland.
The relevant change remains subject to parliamentary approval.
HE providers in England and their