Policy paper

Revenue and Customs Brief 5 (2019): VAT rule changes for higher education

This brief explains changes to VAT law affecting higher education providers starting from 1 August 2019.

• From: HM Revenue & Customs
• Published: 12 July 2019

Documents

Revenue and Customs Brief 5 (2019): VAT rule changes for higher education

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This brief explains the changes to VAT rules for English higher education providers starting from 1 August 2019, under the Higher Education and Research Act 2017.

There are no changes to the VAT law affecting higher education providers in Scotland, Wales and Northern Ireland.

Published 12 July 2019