HMRC has published Revenue and Customs Brief 5 (2019), which provides an update on Revenue and Customs Brief 11 (2018) and sets out the VAT rule changes for higher education and VAT rules for education providers, which came into effect on 1 August 2019.

The changes remove the VAT exemption for English higher education providers who were designated as eligible to receive support from central funding, or are higher education corporations. The VAT exemption will apply to those providers who are registered with the Office for Students in the Approved (fee cap) category.

VAT Notice 701/30 and the VAT Education Manual have been amended to reflect this change.

The Brief can be viewed here.