HMRC Brief 11 (2018) and Information Sheet 08/18: VAT rule changes for higher education

Released 03 December 2018

HMRC have published HMRC Brief 11 2018 and Information Sheet 08/18 explaining changes to VAT rules for higher education from 1 August 2019.

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. VAT exemption currently applies to UK universities and their colleges, institutions conducted by higher education corporations (HECs) and other institutions that are designated as eligible to receive support from central funding. There are changes to the way that HE providers are funded by the Office for Students (OfS) from the start of the 2019-20 academic year. These changes require an amendment to be made to the statutory definition of an eligible body in the VAT Act 1994, Sch. 9, Grp. 6, Note 1(c). HMRC have published HMRC Brief 11 (2018): VAT - rule changes for higher education and VAT information sheet 08/18 VAT rules for higher education providers explaining the changes to VAT rules for higher education from 1 August 2019 and how the changes will affect their VAT treatment.

View the brief and information sheet at:

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