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Higher education: widening the exemption

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On 12 September the government published its long-awaited consultation into the VAT exemption for providers of higher education. Any changes are expected to be included in the Finance Bill 2013. This would mean that changes may be in force for courses starting as early as September 2013. The government’s aim, subject to conditions, is to widen the definition of ‘eligible body’ providing exempt higher education to include commercial providers, in order to increase competition and choice. But exactly how many more private education providers would find themselves able to benefit from the exemption as a result of the proposals is uncertain.

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