UK private school fee planning

Understand the VAT impact on your school fees in under two minutes.

UK independent school fees have included 20% VAT since 1 January 2025. This free, private tool projects your total costs year-by-year — covering annual fee inflation (default 4.5%, editable), sibling discounts, and how much VAT your child’s school is passing on. All calculations happen in your browser; your fee numbers never leave the device.

No signup Names optional Calculated in your browser

VAT on private school education and boarding services has applied from 1 January 2025 at the standard 20% rate. This tool estimates parent-facing cost, not a school invoice.

Read the 2025 parent guide for context on Finance Act 2025, bursaries, advance payments, SEND and what to ask your school.

Start here

Start with the fee you have

Use your school’s current fee figure. You can refine assumptions later.

Enter the fee before VAT if you know it. If your invoice already includes VAT, choose “includes VAT” below.

Fee basis

Termly is multiplied by 3; monthly is multiplied by 12.

Does that fee include VAT?

If you choose “not sure”, the calculator treats the fee as before VAT and flags this as an assumption.

This matters because the projection applies fee increases from this point.

Before you calculate

Use the exact invoice if you have it. Use a published fee table if you do not.

What is a pre-VAT fee?

A pre-VAT fee is the school fee before VAT is added. If your invoice says £24,000 including 20% VAT, the pre-VAT fee is £20,000.

What should I include?

Include education and boarding fees you want to model. Treat lunches, transport, clubs and extras carefully: if they are separate supplies, they may not follow the same VAT treatment as the main fee.

Can a school absorb some VAT?

Yes. The statutory VAT rate is 20%, but the parent-facing fee increase may be lower if the school absorbs part of the cost or recovers VAT on some costs. Use the pass-through setting to model this.

Step 2

Who should we include?

Add each child you want to include. You do not need to enter names.

Step 3

Adjust assumptions

Defaults are only starting points. Open the items that matter to your situation.

An estimate of how much the pre-VAT fee rises each academic year. This is not a forecast.

Use 100% if the full VAT impact is added to parent fees. Reduce it if your school is absorbing part of the impact.

Applied before VAT. Default is 0% because school policies vary.

We will flag years where the projected family total exceeds this amount.

Advanced assumptions

The standard UK VAT rate is currently 20%. Change only for scenario testing.

For 2024/25 only. The default approximates spring and summer terms starting after 1 January 2025.

Discount timing

This is usually safer than assuming a discount continues after the older child leaves.

Read more

VAT on School Fees: the 2025 parent guide

A plain-English walk-through of Finance Act 2025, the standard 20% rate, anti-forestalling, bursaries, SEND, extras, and the questions worth asking your school. Pairs with the calculator above.

Open the guide

Plain-English notes

Questions parents usually ask

Does VAT apply to boarding?

Education and boarding services provided by private schools are within the VAT changes. Board and lodging closely related to education is subject to VAT. Check your school’s invoice for exact treatment.

Are lunches, transport and extras included?

Sometimes. If a school supplies a single education package, the package usually has one VAT treatment. If meals, transport or other items are supplied separately, they may have a different VAT treatment. This calculator lets you choose how to include optional extras.

Are bursaries and scholarships affected?

They can be. Parent-facing cost depends on whether the reduction is an internal school discount, a scholarship reduction, or a separate bursary payment for a specific pupil. Ask the school how the bursary appears on the invoice. The 2025 parent guide covers this in more detail.

Can paying fees in advance avoid VAT?

Do not assume so. Anti-forestalling rules introduced for prepayments made on or after 29 July 2024 for terms beginning on or after 1 January 2025 can bring those prepayments within VAT. Confirm with your school before relying on advance payment as a planning move.

What about children with special educational needs?

There is no blanket exemption. Some separately supplied healthcare or therapy services may be exempt, while education supplied by a private school for a fee is generally standard-rated. Local-authority-funded EHC plan placements have specific treatment and should be checked with the school or local authority.

Will my school absorb part of the VAT?

Some schools may absorb part of the impact, but this is a commercial decision. Use the calculator's pass-through setting to model 100%, partial or low pass-through and see the range of outcomes.

How do sibling discounts interact with VAT?

Apply the discount first, then estimate VAT or pass-through on the reduced fee. This reflects the parent-facing charge more realistically than applying VAT before the discount. The calculator does this for you when you set a sibling discount and an overlap-only rule.

Is the published fee already inclusive of VAT?

It depends on the school. The calculator lets you tell it whether the fee you've entered is pre-VAT, inclusive of VAT, or a revised parent-facing price, and converts internally so the projection is consistent.

Should I enter names?

No. Child labels are optional and only used to make your on-screen table easier to read.

Where can I read more before deciding?

The 2025 parent guide on this site covers Finance Act 2025 sections 47–49, a worked family example, common planning mistakes and what to ask your school. Primary sources are linked at the foot of that page.

Is this financial advice?

No. It is a planning estimate. It does not recommend a school, adviser, investment, loan, insurance product or course of action.