We call on the UK Government to amend VAT legislation so that construction, conversion, and major refurbishment work for educational facilities can qualify for zero rating when undertaken by or for Schools, Academy Trusts, Local Authorities, and Registered Educational Charities.

Specifically we ask for: Conversions of unused or non educational buildings into educational facilities to qualify for zero rating, supported by certification analogous to existing certification rules for “relevant charitable purpose” and other zero rated provisions. Alongside this allowing for remodelling, new build or major alterations whereby a net educational increase is seen should receive relief and not pay standard-rated at 20% VAT, aiding the spending within the public and private education sector.