UK School Guide
VAT on UK Private School Fees: What Overseas Families Should Know
Since 1 January 2025, VAT at 20% has applied to the fees that private schools in the UK charge for education and for boarding that goes with it. Families paying from Thailand or Hong Kong ask the same two questions: does it apply to us, and is the fee I am looking at before or after VAT? This page sets out what the official pages say, what they do not say, and how to find out from each school.
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What the official guidance says
VAT at 20% applies from 1 January 2025, for terms starting on or after that date. It covers education that private schools in the UK provide for a charge, and boarding that is closely related to that education.
Fees paid early are covered: HMRC says fees paid from 29 July 2024 for terms starting in January 2025 or later are subject to VAT. From 30 October 2024, VAT is due on the date the payment is received.
Nursery classes for children under compulsory school age are exempt, according to HMRC's brief.
What it does not say about overseas families
The three official pages we read do not mention an exception for pupils whose parents live outside the UK. That is the absence of a statement, not a statement that none exists. Ask each school in writing how it treats your family, and keep the reply.
How schools quote their fees
Schools differ, so read each fees page for the words 'inclusive of VAT' or 'plus VAT'. On 17 October 2026 we found: Tonbridge's fees page heads its 2026–27 table 'Fees inclusive of VAT'; Harrow's page gives its termly fee 'inclusive of VAT'; Radley's fact sheet of 21 January 2025 says its prepayment is exclusive of VAT, payable by parents in addition.
Registration, deposits and other charges may be treated differently from tuition. Our fees page shows each school's figure for the year shown, and each school profile states whether VAT is included where the school's page says so.
This page is a guide to what the official pages say, not tax or legal advice. Rules and fees change; check the sources below and the school before you decide.
See UK boarding school fees and entry routes →
Sources (read on 17 October 2026)
- HMRC Revenue and Customs Brief 8 (2024): removal of VAT exemption for private school fees and boarding fees
- GOV.UK: VAT on private school fees (policy paper)
- GOV.UK: VAT Notice 701/30, education and vocational training
- Tonbridge School: fees page
- Harrow School: fees and deposits
- Radley College: fact sheet (21 January 2025)