RCB/5/19 VAT rule changes for higher education
Revenue & Customs Brief, Issue 5. 12 July 2019
1 Purpose of this brief
This brief provides an update on Revenue and Customs Brief 11/2018 (RCB/11/18): VAT rule changes for higher education and VAT rules for higher education providers (VAT information sheet 8/18 (V16.1052, Division V16.5)).
The previous brief announced that the government would be amending the VAT law from 1 August 2019 to ensure continuity of the VAT treatment for English higher education (HE) providers.
An update is required as a result of changes being made to the way in which providers will be funded by the Office for Students (OfS) from the start of the 2019 to 2020 academic year.
This brief announces that the change has completed its passage through parliament and will come into effect from 1 August 2019, under the Higher Education and Research Act 2017.
There are no changes to the VAT law affecting HE providers in Scotland, Wales and Northern Ireland.
HE providers in England and their advisers.
3 Explanation of VAT