https://www.schoolguide.co.uk/blog/vat-on-school-fees-everything-parents-need-to-know
If private school fees are paid in advance,
would VAT still get added? Some schools offer the option for parents to pay all school fees in advance, instead of yearly or termly. It has been suggested that fees paid in this way, before the introduction of a VAT charge, might not be liable for the charge. Since the announcement, some private schools have been reminding parents of this option. However, apart from the fact that very few parents would be able to afford this, there are several reasons why it might not apply. One, pointed out by The Independent School Bursar’s Association, is that the government could change the rules so that the VAT is levied when the money is spent rather than handed over.
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