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Key domestic legislation: Value Added Tax Act 1994, Sch 9; VAT Regulations 1995 (SI 1995/2518), Part XIV

UK VAT legislation largely followed Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of supplies. From 1 January 2021, the UK is no longer bound by the Principal VAT Directive, but the UK exemptions are broadly the same as before Brexit (a list of exemptions is provided in Appendix 55B).

Although UK VAT law largely follows the Principal VAT Directive it is much more detailed in content and is interpreted in very specific ways by HMRC. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended to take local advice regarding the interpretation of the exemptions.

Note: As of 1 January 2025, the VAT exemption that has previously applied for education and boarding services provided by private