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Highlighting consultations and VAT.
There were a number of tax-related consultations announced in the Spring Statement, including:
From 1 April 2025 the VAT registration threshold remains at £90,000 and the deregistration threshold at £88,000.
Private school fees for education and vocational training will no longer benefit from VAT exemption and are subject to VAT at the standard rate (20%). The change applies to terms beginning on or after 1 January 2025 although certain prepayments made after 29 July 2024 are also included.
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