Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates with respect to European VAT law, before discussing the debate there has been on cutting VAT on historic building repair and recent proposals to withdraw the zero rate that applies to alteration work on listed buildings.
VAT on historic building repairs (136 KB , PDF)
This note sets out the VAT treatment of construction work and the UK’s discretion in setting VAT rates with respect to European VAT law, before discussing the debate there has been on cutting VAT on historic building repair and recent proposals to withdraw the zero rate that applies to alteration work on listed buildings.
VAT on historic building repairs (136 KB , PDF)
A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
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.