Spring Statement 2025: Background briefing
Ahead of the 2025 Spring Statement on 26 March, this briefing explains what will happen on the day and summarises the economic situation.
Documents to download
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Taxation of creative artists (108 KB , PDF)
Taxation of creative artists. By Antony Seely. SN/BT/1112.
Documents to download
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Taxation of creative artists (108 KB , PDF)
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VAT on private school fees
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
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VAT and Churches
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
