Tax advisory for nurseries, daycare centres, and early education providers.
Nursery/KG tuition fees — zero-rated (education). Daycare (non-educational) — standard-rated 10%. After-school care — standard-rated. Summer camps — standard-rated. Registration fees — follows main supply. Uniform sales — standard-rated.
Meals/catering — composite or separate supply? Transport — standard-rated if separate. Books/stationery — zero-rated if educational. Field trips — standard-rated. Medical screening — exempt. Extra-curricular — standard-rated.
Property lease — commercial, standard-rated. Renovations — standard-rated input. Toys/equipment — standard-rated input. Staff salaries — not VATable. LMRA/GOSI — not VATable. Franchise fees — standard-rated. Input recovery — partial if mixed supplies.
We help nurseries determine which fees are zero-rated vs standard-rated.
Get Childcare Advice →