Schools: Transport

Summary

To ask the Chancellor of the Exchequer, with reference to the HMRC guidance, Local authorities and similar bodies (VAT Notice 749), whether local authorities will be able to recover VAT on private hire for school transport.

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Timeline

1. 4 November 2025

   Written question

   To ask the Chancellor of the Exchequer, with reference to the HMRC guidance, Local authorities and similar bodies (VAT Notice 749), whether local authorities will be able to recover VAT on private hire for school transport.

   Source: Commons

2. 13 November 2025

   Answer

   Local authorities have a duty to provide free transport from home to school, in certain circumstances. This is a non-business activity for VAT and where a local authority purchases the services of private hire companies in order to fulfil their statutory ...

   Source: Written answer

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• · Treasury · Answering body

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