What changed this academic year
The 2025/26 academic year carries three substantive changes for the bursar: the post-1-January-2025 VAT-on-fees regime now sits in steady state, the Academy Trust Handbook 2025 is in force across academies, and the September 2025 KCSiE update remains the safeguarding reference. The pension and NI position is largely unchanged from the previous tax year.
VAT on fees
The standard rate of VAT has applied to private school fees since 1 January 2025. Independent schools have now completed at least one full annual VAT cycle, including a partial-exemption longer-period calculation. The dedicated VAT page covers the workload and budget impact in detail.[1]
Academy Trust Handbook 2025
The Academy Trust Handbook 2025 is the operative version for the financial year. The bursar should reconcile the schedule of delegation, the responsible-officer arrangement and the audit and risk committee terms of reference against the 2025 edition early in the year.[2]
KCSiE September 2025
The September 2025 update to Keeping Children Safe in Education remains the operative version for the academic year. The single central record duty owned by the bursar is unchanged in shape; the safer-recruitment text carries minor clarifications.[3]
Pensions and NI
Employer National Insurance and the Teachers' Pension Scheme employer contribution rate are not scheduled to change mid-academic-year. The next set-piece update is expected with the spring fiscal statement.