Policy paper

Revenue and Customs Brief 11 (2018): VAT - rule changes for higher education

This brief explains the changes to VAT rules for higher education starting from 1 August 2019.



This brief explains changes to VAT law with effect from 1 August 2019.

At Budget 2018 the government announced it would amend the law to ensure English higher education providers have the correct provisions for treatment of VAT under the Higher Education and Research Act 2017.

Published 30 November 2018