Robert Warne, a partner and head of VAT at accountancy firm Crowe UK, provides an update on the latest VAT on fees position From the initial announcement in the Labour Party's manifesto for the 2024 election it appeared that VAT would be applied on all education and boarding fees from 1 January 2025. However, in reality the transition has been anything but smooth and as the policy goes live there are still a number of issues outstanding between schools and HMRC.