VAT & Tuition Fees

VAT & Tuition Fees — Legal Guidance

Any queries about the below must be directed to your own experienced VAT qualified accountants or VAT lawyers.

1. Is VAT chargeable on tuition fees?

Yes. Assuming the VAT threshold is exceeded, under the Value Added Tax Act 1994 and HMRC’s published guidance in VAT Notice 701/30: Education and Vocational Training, tuition is standard-rated for VAT purposes.

We work with a range of organisations to deliver the best learning experience to our students. Some of these organisations may be VAT-registered and charge VAT, while others may not.

In cases where a zero rated supply (e.g. text book production) is combined with a standard rated supply (e.g. tuition), vat will apply to the standard rated proportion.

Where VAT is applicable, it will be included in the tuition fee.

2. Is VAT reclaimable on tuition fees?

No – VAT on tuition fees is not reclaimable.

The Value Added Tax Act 1994, Schedule 9 specifies the circumstances under which education services are exempt, and HMRC’s position is clear:

  • Private individuals funding tuition independently, cannot reclaim VAT.
  • Businesses (including schools or companies) paying for tuition on behalf of a student are also prohibited from reclaiming VAT.
  • Local Authorities may have limited VAT recovery rights under Section 33 of the VAT Act 1994, but in most tuition-related cases, recovery is not permitted.

It is a criminal offence under the Fraud Act 2006 and the VAT Act 1994, Section 72 to knowingly submit a false VAT reclaim.

3. VAT Breakdown on Invoices

In line with HMRC best practice for education providers and to prevent unlawful VAT recovery, we do not show VAT as a separate line on tuition fee invoices. All fees are quoted as “VAT inclusive” where applicable.

This is common practice among private schools and tuition centres and is supported by HMRC’s compliance recommendations to reduce the risk of incorrect claims.

4. Penalties and Enforcement

HMRC and HM Customs & Excise have significantly increased compliance checks in recent years, particularly targeting false VAT reclaims relating to educational services.

Under the Finance Act 2007, Schedule 24, penalties for incorrect VAT claims can be:

  • Civil fines of up to 100% of the VAT over-claimed and
  • Criminal prosecution, which results in imprisonment; and/or
  • Public naming and shaming under HMRC’s deliberate defaulters list.

In Q1–Q2 2025, HMRC reported that over 800 UK business owners were penalised for attempting to reclaim VAT on tuition fees. Sanctions included substantial financial penalties and prison sentences for deliberate fraud.

4. Penalties and Enforcement

It is important to us that we protect our members, partners, suppliers, and associates from inadvertent breaches of VAT law. We therefore strongly discourage any attempt to reclaim VAT on tuition fees. 

For full details, refer to:

  • VAT Notice 701/30: Education and Vocational Training (gov.uk link)

  • Value Added Tax Act 1994

  • Fraud Act 2006

Tuition Costs In Our Buildings and Online

Tuition Costs In Our Buildings and Online

TUITION (Ireland)

€220

Per Month
For Each Subject.
1 lesson each week (same day/time).
2 hours per lesson.
(4 Pupils per class).

€520

For Each Subject.
8 lessons.
2 hours per lesson.
(Useful for late starters).

€520

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

€6500

Termly in advance.
Full time – mainly online.
Suitable for Home Schooling.
Celebrities and diplomats choice.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

Tuition Costs In Our Buildings and Online

Tuition Costs In Our Buildings and Online

TUITION (United States)

$270

Per Month
For Each Subject.
1 lesson each week (same day/time).
2 hours per lesson.
(4 Pupils per class).

$640

For Each Subject.
8 lessons.
2 hours per lesson.
(Useful for late starters).

$640

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

$8000

Termly in advance.
Full time – mainly online.
Suitable for Home Schooling.
Celebrities and diplomats choice.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

Tuition Costs In Our Buildings and Online

Tuition Costs In Our Buildings and Online

TUITION COSTS

(In Our Buildings & Online)​

You are viewing our United Kingdom site.
For other countries, Click Here.

£ 400

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

Tuition Costs In Our Buildings and Online

Tuition Costs In Our Buildings and Online

TUITION (Singapore)

$500

Per Month
For Each Subject.
1 lesson each week (same day/time).
2 hours per lesson.
(4 Pupils per class).

$1200

For Each Subject.
8 lessons.
2 hours per lesson.
(Useful for late starters).

$2000

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

$10500

Termly in advance.
Full time – mainly online.
Suitable for Home Schooling.
Celebrities and diplomats choice.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

Tuition Costs In Our Buildings and Online

Tuition Costs In Our Buildings and Online

TUITION (South Africa)

R3 500

Per Month
For Each Subject.
1 lesson each week (same day/time).
2 hours per lesson.
(4 Pupils per class).

R8 000

For Each Subject.
8 lessons.
2 hours per lesson.
(Useful for late starters).

R8 000

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

R100 000

Termly in advance.
Full time – mainly online.
Suitable for Home Schooling.
Celebrities and diplomats choice.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

Tuition Costs In Our Buildings and Online

Tuition Costs In Our Buildings and Online

TUITION (United Arab Emirates)

د.إ1000

Per Month
For Each Subject.
1 lesson each week (same day/time).
2 hours per lesson.
(4 Pupils per class).

د.إ2400
 

For Each Subject.
8 lessons.
2 hours per lesson.
(Useful for late starters).

د.إ2400

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

د.إ30000

Termly in advance.
Full time – mainly online.
Suitable for Home Schooling.
Celebrities and diplomats choice.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

Tuition Costs In Our Buildings and Online

Tuition Costs In Our Buildings and Online

TUITION (Australia)

   $340

Per Month
For Each Subject.
1 lesson each week (same day/time).
2 hours per lesson.
(4 Pupils per class).

 
   $800
 

For Each Subject.
8 lessons.
2 hours per lesson.
(Useful for late starters).

  $800

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

  $10000

Termly in advance.
Full time – mainly online.
Suitable for Home Schooling.
Celebrities and diplomats choice.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

CONTACT US

Telephone Numbers:
United Kingdom: 0208 577 0088
Singapore: 3159 5139
South Africa: 087 550 1935
USA, UAE & Australia: +44 208 570 9113
Irleand and Europe: +44 208 577 0088
Call for free Via What's App: +44 788 667 3220


Email Address:
Email: [email protected]

United Kingdom: 0208 577 0088

Singapore: 3159 5139

South Africa: 087 550 1935

Ireland & Europe: +44 208 570 9113

USA, UAE & Australia: +44 208 577 0088

Call for free via WhatsApp: +44 7886 673 220

COSTS

Private Tuition

TUITION (United Kingdom)

Tuition costs (In Our Buildings & Online)

£ 400

For Each Subject.
4 lessons.
1 lesson each week (same day / time).
2 hours per lesson.

£ 5000

Termly in advance.
Full time – mainly online.
Suitable for Home Schooling.
Celebrities and diplomats choice.

Click here for More Details

Our Official UK Government Exam Centre
British A Levels & GCSEs
Fly to London
Accommodation recommended

SUBJECTS

(In Our Buildings & Online)

Ages 5 to 19

  • Maths
  • English Language
  • English Literature
  • Biology
  • Chemistry
  • Physics
  • Additional subjects available on request.

Adults

  • English for beginners / Non – English Speakers
  • English for professionals
    (Lawyers, Accountants, Doctors, etc)

PRIVATE TUITION

(In Our Buildings & Online)

  • We are one of the oldest tuition providers in the world.
  • We are a British company with a phenomenal history and reputation.
  • We provide our services in a few of the world’s major cities.
  • We teach in our buildings and online.
  • Our teachers are native English speakers, educated to the highest standard.
  • We operate a strict education platform to create high achievers.
  • We operate a high security and confidential service.
  • We are known for educating celebrities and children of celebrities.
  • We also provide full-time online schooling for those that require it.
  • We look to take on 30 enthusiastic learners each year.
  • Our typical programs last up to 5 years.