The request sought internal Treasury correspondence and documents generated during the processing of three specific FOI requests regarding VAT on private school fees and KWC Finance. The Treasury disclosed some information, including internal emails discussing the VAT request, but the overall outcome was partially exempt.
Key Facts
The request covers internal processing documents for FOI Requests 4485917, 4648917, and 4750173.
Disclosed documents include internal Treasury emails regarding the imposition of VAT on private school fees.
Jeanette Keig confirmed finding only one paper in the Shared/Collectorate area regarding the VAT matter.
The response outcome is classified as 'Some information sent but part exempt'.
The total response package consists of 586 pages across 4 documents.
Data Disclosed
2025-10-06
2025-11-28
4978922
4485917
4648917
4750173
586
4
03 March 2025
06 March 2025
1st August 2024
1st January 2024
Original Request
I seek such information held by the Treasury that was generated as a result of the submission of the following FOI Requests and any FOI Internal Review Requests as may be associated with the same:
FOI Request 4485917 (Imposition of VAT on Private School Fees) submitted 3rd March 2025; and
FOI Request 4648917 (KWC Due Diligence, Directors' Report & Financial Statements) submitted 12th May 2025; and
FOI Request 4750173 (KWC Loan Documentation held by the Treasury) submitted 25th June 2025.
Note this does not relate to the material disclosed pursuant to these requests and thus held at the time of request receipt but rather is concerned with any information produced since initial receipt of each respective FOI Request/Internal Review Request to date. This includes but is not limited to internal Treasury e-mails concerning the requests (e.g. emails seeking material held, emails to Treasury Minister/Political Members, Chief Officer/Directors relating to any aspect of the requests, discussion relating to what material would be disclosed, information relating to exemptions considered whether applied or not etc), emails relating to any review e.g. questions posed to Treasury Officers concerned with initial response together such material as is held relating to Treasury engagement with external stakeholders (e.g. DfE, KWC etc).
Data Tables (367)
s.25
(Financial Governance Division)
03 March 2025 12:22
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
06 March 2025 15:16
s.25
(Treasury)
New FOI - Imposition of VAT on private school fees (4485917)
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
s.25
(Financial Governance Division)
12 March 2025 14:05
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
s.25
(Financial Governance Division)
12 March 2025 15:15
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
s.25
(Financial Governance Division)
12 March 2025 14:25
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
18 March 2025 07:51
s.25
(Financial Governance Division)
FW: New FOI - Imposition of VAT on private school fees (4485917)
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
s.25
(Treasury)
18 March 2025 21:35
s.25
(Financial Governance Division)
RE: New FOI - Imposition of VAT on private school fees (4485917)
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income,
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
s.25
(Financial Governance Division)
20 March 2025 16:16
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
21 March 2025 09:27
Hood, Samantha;
s.25
(Financial Governance Division)
RE: FoI Request - Imposition of VAT on Private School Fees Ref: 4485917
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
21 March 2025 10:39
s.25
RE: New FOI - Imposition of VAT on private school fees (4485917)
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
s.25
(Financial Governance Division)
24 March 2025 09:17
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
s.25
(Financial Governance Division)
24 March 2025 09:27
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
24 March 2025 16:32
s.25
Treasury - Freedom of Information consultation
24 March 2025 11:03
s.25
(Financial Governance Division)
RE: New FOI - Imposition of VAT on private school fees (4485917)
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
25 March 2025 13:08
s.25
@kwc.im
FW: Treasury - Freedom of Information consultation
26 March 2025 09:38
Winning, Simon;
s.25
(Financial Governance Division)
RE: FoI Request - Imposition of VAT on Private School Fees Ref: 4485917
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
26 March 2025 09:37
s.25
s.25
RE: Treasury - Freedom of Information consultation
s.25
s.25
26 March 2025 09:40
s.25
s.25
RE: Treasury - Freedom of Information consultation
Summary of information2.xlsx; 7. 240731b ATTACHMENT 2024-07-29 XST Letter to
Heads' Conference.pdf; 8. 240731c ATTACHMENT RE_ Re_ Follow up - current
matters discussion.pdf; 9. 241011 RE VAT changes.pdf; 10.250213 RE_ King
s.25
William's College ].pdf; 11. 250220 email from
s.25
King Williams college_Redacted.pdf; 1. 240524a FW Letter from
s.25
King William's College_Redacted.pdf; 2. 240524b ATTACHMENT Letter to Dr Alex
Allinson May 2024.pdf; 3.240524c ATTACHMENT KWC Previous
Correspondence.pdf; 5. 240807 RE KWC.pdf; 6. 240822 Re_ King William's College
s.25
.pdf
s.25
s.25
s.25
26 March 2025 11:34
s.25
s.25
RE: Treasury - Freedom of Information consultation
s.25
s.25
26 March 2025 15:31
s.25
s.25
RE: Treasury - Freedom of Information consultation
s.25
(Treasury)
27 March 2025 17:53
28 March 2025 10:45
s.25
RE: Treasury FOI - Consultation (part 2)
28 March 2025 10:03
s.25
(Treasury)
FOI - Imposition of VAT on Private School Fees
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
31 March 2025 11:18
s.25
(Treasury)
RE: FOI - Imposition of VAT on Private School Fees
31 March 2025 14:20
s.25
s.25
RE: Treasury - Freedom of Information consultation
Please redact the Chief Minister’s signature.
Noted.
Content with other redactions you have
already proposed
29. 240815 RE_ Media enquiry_ VAT on
private education.pdf
No concerns
37 240904 RE_ VAT on school fees.pdf
No concerns from CabO, but we are
assuming that the UK bodies who are
concerned that are mentioned in the email
have been consulted? Yes, we are consulting
with the UK bodies.
38. 240905 FW_ Urgent_ VAT on school
fees.pdf
No concerns from CabO, but we are
assuming that the UK bodies who are
concerned that are mentioned in the email
have been consulted? Yes, we are consulting
with the UK bodies.
01 April 2025 14:42
s.25
(Treasury)
RE: FOI - Imposition of VAT on Private School Fees
s.25
(Treasury)
01 April 2025 13:44
01 April 2025 13:17
Hood, Samantha;
s.25
(Financial Governance Division)
RE: Freedom of Information Act 2015 Request re: Isle of Man VAT on Private
School Fees
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
02 April 2025 08:44
Winning, Simon;
s.25
(Financial Governance Division)
FOI Update
s.25
(Treasury)
04 April 2025 16:16
s.25
(Treasury)
04 April 2025 14:41
s.25
(Treasury)
04 April 2025 14:39
04 April 2025 15:53
s.25
(Treasury); Randall, Caldric (Treasury)
RE: FoI on KWC
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
07 April 2025 08:09
s.25
(Treasury)
RE: FoI on KWC
07 April 2025 11:06
s.25
(Treasury)
Treasury Minute Extracts - prviate school fees.docx
s.25
(Treasury)
07 April 2025 17:35
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
Request
reference
Title
Detail
Date
received
Date response
due
Response
issued
Responsible
Division
Status update
Hood, Samantha
s.25
(Financial Governance Division)
RE: Freedom of Information Act 2015 Request re: Isle of Man VAT on Private
School Fees. Deadline 16 April
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
16 April 2025 08:54
s.25
RE: Treasury FOI - Consultation (part 2)
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4485917
Imposition of VAT on
private school fees
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT
exemption for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondance that has been generated between the Treasury and on Island private
education providers on this issue and any other aspects concerned with private school fees (this
includes but is not limited to implications re removal of VAT exemption from such providers, data
re private school income, expenses and general financial position, etc from 1st January 2024 date;
and
Such correspondance and other written documentation that has been generated internally within
the Treasury and between the Teasury and other Government Departments and outside bodies
(e.g. HMRC) on this issue and private school revenue from 1st January 2024 date. For the
avoidance of doubt this includes any potential alternative strategies in relation to private school
fees e.g. discussion re exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding
fees;
03/03/2025
25/04/2025
C&I / FGD
The response due date has been further
extended in line with legislation whilst we
consider if some of the information is
qualified exempt and continue to consult
wih third parties.
s.25
s.25
s.25
s.25
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
s
s.25
s.25
s.25
s.25
s.25
s.25
s.25
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4485917
Imposition of VAT on
private school fees
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondance that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is
not limited to implications re removal of VAT exemption from such providers, data re private school
income, expenses and general financial position, etc from 1st January 2024 date; and
Such correspondance and other written documentation that has been generated internally within the
Treasury and between the Teasury and other Government Departments and outside bodies (e.g.
HMRC) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion
re exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
03/03/2025
30/04/2025
C&I / FGD
The response due date has been further
extended in line with legislation whilst we
consider if some of the information is
qualified exempt and continue to consult wih
third parties.
s.25
s.25
s.25
s.25
s.25
s.25
02 May 2025 16:12
s.25
RE: Treasury FOI - Consultation (part 1)
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4485917
Imposition of VAT on
private school fees
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT
exemption for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondance that has been generated between the Treasury and on Island private
education providers on this issue and any other aspects concerned with private school fees (this
includes but is not limited to implications re removal of VAT exemption from such providers, data
re private school income, expenses and general financial position, etc from 1st January 2024 date;
and
Such correspondance and other written documentation that has been generated internally within
the Treasury and between the Teasury and other Government Departments and outside bodies
(eg. HMRC) on this issue and private school revenue from 1st January 2024 date. For the avoidance
of doubt this includes any potential alternative strategies in relation to private school fees e.g.
discussion re exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding
fees;
03/03/2025
30/04/2025
30/04/2025
C&I / FGD
The response has been issed and the case is
now closed.
s.25
23 May 2025 09:38
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
19 June 2025 14:15
s.25
RE: FOI - KWC - Due Diligence, Directors Report & Financial Statements (4648917)
s.25
s.25
Request
reference
Title
Detail
Date
received
Date response
due
Response
issued
Responsible
Division
Status update
4648917
KWC - Due diligence,
directors report &
financial statements
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if any)
on KWC and its subsidiary companies in relation to KWC's funding request and approval. This
includes but is not limited to scrutiny of successive Company Directors' Reports & Consolidated
Financial Statements and other accounts, monthly budget and cash flow analysis, Independent
Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting
the copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such
other relevant (KWC) Company Accounts held by the Treasury for the company's last five financial
years ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting
documentation produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report &
Consolidated Financial Statements for the year ended 31st August 2023 regarding the College's
contribution to the local economy. This includes but is not limited to supply chain value and the claim
that by educating circa 440 Island pupils they relieve the local Government of circa £2 million of
education costs annually; and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
12/05/2025
23/06/2025
FGD
The response due date has been extended in
line with legislation, whilst we consider if
some of the information is qualified exempt
and consult with a third party. The applicant
has been notified.
s.25
@kwc.im>
23 June 2025 11:42
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
s.25
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4648917
KWC - Due diligence,
directors report &
financial statements
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if
any) on KWC and its subsidiary companies in relation to KWC's funding request and approval. This
includes but is not limited to scrutiny of successive Company Directors' Reports & Consolidated
Financial Statements and other accounts, monthly budget and cash flow analysis, Independent
Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting
the copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and
such other relevant (KWC) Company Accounts held by the Treasury for the company's last five
financial years ending 31 August 2020 to 31 August 2024 inclusive together with such other
accounting documentation produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report &
Consolidated Financial Statements for the year ended 31st August 2023 regarding the College's
contribution to the local economy. This includes but is not limited to supply chain value and the
claim that by educating circa 440 Island pupils they relieve the local Government of circa £2 million
of education costs annually; and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
12/05/2025
23/06/2025
23/06/2025
FGD
The response has been issued and the case
has now closed.
No.
Date
Type of document
Title
Note
Consult
Exemptions
1
24/05/2024
Email trail
FW: Letter from REDACTED Kind William's College
2 emails
First email to be removed - out of scope
Second email to be kept
KWC
S. 25 personal data
None from KWC
2
20/05/2024
Letter
Letter to Dr Alex Allinson May 2024
Attached to email in document 1 (20/05/2024 17:42)
Some infromation out of scope
KWC
S. 25 personal data
s.30 Commerical
interests?
3
28/10/2022 -
Letters
KWC Previous Correspondance
4 letters
Attached to email in document 1 (20/05/2024 17:42)
Some information out of scope
KWC
CABO
Treasury Minister
s.25 personal data
including CM
signature
None from TM
None from KWC
4
24/05/2024
Letter
Letter to REDACTED KWC
1 letter
Attached to email in documen 1 (20/05/2024 17:42)
Treasury Minister
None from TM
5
24/08/2007
Email trail
RE_KWC
7 emails
KWC
C&I
s.25 personal data
None from KWC
6
22/08/2024
Email trail
RE: King William's College REDACTED
11 emails
KWC
Treasury Minister
None from TM
None from KWC
7
31/07/2024
Letter
2024/07/29 XST Letter to Heads' Conference
2 pages
Attached to email in document 6 (31/07/2024 10:32)
KWC
s.25 personal data
None from KWC
8
31/07/2024
Email trail
RE_Re_Follow up - current matters discussion
6 emails
Attached to email in document 6 (31/07/2024 10:32)
KWC
s.25 personal data
None from KWC
9
11/10/2024
Email trail
RE:VAT changes
2 emails
KWC
C&I
s.25 personal data
None from KWC
10
13/02/2025
Email trail
RE: King William's College REDACTED
4 emails
KWC
Treasury Minister
s.25 personal data
None from TM
KWC - whole doc?
11
20/02/2025
Email trail
Email from King Williams College
4 emails
First 3 emails to be removed - duplicate of part 3 (document 56)
Remaining 1 email to be kept
KWC
KPMG???
s.25 personal data
None from KWC
No.
Date
Type of document
Title
Note
Consult
1
16/07/2024
Email trail
RE: Letter from REDACTED King William's College
6 emails
First 5 emails are part 3
Final email including 3 x attachments are part 2 (document 1) - removed
DfE
Treasury Minister
2
16/07/2024
Spreadsheet
DfE Info for 19_7_24 meeting
1 page
Attached to document 1 (16/7/24 17:16)
KWC
3
16/07/2024
Financial statement
KWC Financial statements 2023
41 pages
Attached to document 1 (16/7/24 17:16)
KWC
None from KWC
4
17/07/2024
Email trail
FW: Letter from REDACTED King William's College
10 emails
4 emails to be kept
Remaining 6 to be removed - duplicate of document 1
DfE
Caldric
4b
17/07/2024
Report
financial-sustainabilit-report2024
71 pages
Attached to document 4 (17/07/24 12:01)
KWC
None from KWC
5
18/07/2024
Email trail
FW: Letter from REDACTED King William's College
8 emails
2 emails to be kept
Remaining 6 emnails to be removed - duplicate of document 1
DfE
Treasury Minister
6
18/07/2024
Letter
Chairman's Letter to Parents 2 July 2024
2 pages
Attached to document 5 - (18/07/24 08:38)
Relevant information extracted from the Chairman's letter
KWC
None from KWC
7
18/07/2024
Newsletter
Principal's EOT Newsletter_28_06_24
7 pages
Attached to document 5 - (18/07/24 08:38)
Newsletter out of scope and does not reference VAT on private schools
KWC
None from KWC
8
21/07/2024
Email trail
FW: Follow up - current matters discussion
2 emails
DfE
9
23/07/2024
Email
Urgent matter
1 email
C&I
10
23/07/2024
Email
Urgent_VAT on school fees
1 email
Attached to document 9 (23/07/24 14:20)
C&I
UK Treasury
11
25/07/2024
Email trail
RE: Re: Follow up - current matters discussion
4 emails
DfE
11b
25/07/2024
Spreadsheet
Copy of 3 Year Forecast to 26_27
1 tab
Attached to document 11 (25/07/24 06:19
KWC
11c
25/07/2024
Spreadsheet
Copy of information for DfE Meeting July 2024 Updated
3 tabs
Attached to document 11 (25/07/24 06:19)
KWC
12
30/07/2024
Email trail
FW: notes on VAT for private schools
3 emails
C&I
Treasury Minister
13
30/07/2024
Email
FW: VAT AND BUSINESS RATES ON PRIVATES SCHOOLS
1 email
UK Treasury
s.25 personal data
None from UK Treasury
14
30/07/2024
Email trail
RE: notes on VAT for private schools
3 emails
First email to be kept
Remaining 2 emails to be removed - duplicates from document 13
Caldric
None from Caldric
15
30/07/2024
Email
RE: notes on VAT for private schools
3 emails
First email to be kept
Remaining 2 emails to be removed - duplicates from document 13
DfE
16
30/07/2024
Email trail
RE: Urgent: VAT on school fees
12 emails
11 emails to be kept
Final email to be removed - duplicate of document 10
DESC
DfE
UK Treasury
Caldric
17
30/07/2024
Email trail
RE: VAT AND BUSINESS RATES ON PRIVATES SCHOOLS
2 emails
First email to be kpt
Second email to be removed - duplicate of document 13
C&I
None from C&I
18
30/07/2024
Email trail
RE: notes on VAT for private schools
5 emails
First 3 emails to be kept
Remainig 2 emails to be removed - duplicate of document 12
Caldric
None from Caldric
19
30/07/2024
Email trail
RE: notes on VAT for private schools
3 emails
First email to be kept
Remaining 2 emails to be removed - duplicates from document 12
Caldric
None from Caldric
20
30/07/2024
Statement
Statement re KWC
1 page
Attached to document 19
Caldric
None from Caldric
21
31/07/2024
Email trail
RE: FW: King William's College
6 emails
First 3 emails to be kept
Remaining 3 emails to be removed - duplicates from part 2 (document 6)
DfE
Caldric
Treasury Miniter
22
31/07/2024
Email trail
RE: FW: King William's College
5 emails
First email to be kept
Remaining 4 emails to be remobed - duplicates from document 21
Caldric
None from Caldric
23
31/07/2024
Email trail
RE: FW: King William's College
6 emails
First 2 emails to be kept
Remaining 4 emails to be removed - duplicates from document 21
DfE
s.25 personal data
24
02/08/2024
Email
FW: VAT
2 emails
DfE
DESC
25
02/08/2024
Email trail
RE: VAT
2 emails
First email to be kept
Remaining email to be removed - duplicate from document 24
Caldric
None from Caldric
26
02/08/2024
Email trail
RE: King William's College
11 emails
First 5 emails to be kept
Remaining 6 emails to be removed - duplicates from document 23
DfE
C&I
27
12/08/2024
Email trail
RE: KWC parental communication
6 emails
Some infromation in final email out of scope
DfE
KWC
Caldric
28
15/08/2024
Email trail
RE: DRAFT NOTE ON KWC
5 emails
First 4 emails to be kept
Remaining email to be removed - duplicate from document 27
DfE
Caldric
29
15/08/2024
Email trail
RE: Media enquiry: VAT on private education
5 emails
DfE
CABO
Caldric
30
15/08/2024
Email trail
RE: VAT on Private School Tuition fees
3 emails
DfE
C&I
31
16/08/2024
Email trail
RE: RE: KWC parental communication
6 emails
First 3 emails to be kept
Remaining 3 emails to be removed - duplicates from document 28
DfE
Treasury Minister
32
21/08/2024
Email trail
FW: Proposed parental Chair of Governors letter
2 emails
DfE
33
22/08/2024
Email trail
Fwd: KWC update
13 emails
First 3 emails to be kept
Remaining 10 emails to be removed - duplicates from part 2 (document 6)
DfE
34
22/08/2024
Email trail
RE: King William's College REDACTED
12 emails
First 2 emails to be kept
Remaining 10 emails to be removed - duplicates from part 2 (document 6)
DfE
35
22/08/2024
Email trail
RE: KWC update
15 emails
First 3 emails to be kept
Next 2 emails to be removed - duplicates from document 34
Remaining 10 emails to be removed - duplicates from part 2 (document 6)
DfE
Caldric
Treasury Minister
36
03/09/2024
Email trail
Re: FW: Private schools and VAT
4 emails
HMRC
C&I
37
11/09/2024
Email trail
VAT on school fees
3 emails
UK Treasury
CABO
s.25 personal data
None from UK Treasury
None from CABO
38
05/09/2024
Email trail
FW: Urgent VAT on school fees
10 emails
First 6 emails to be kept
Remaining 4 emails to be removed - dupicates from document 16
CABO
s.25 personal data
None from CABO
38b
02/09/2024
Email trail
RE: Urgent VAT on school fees
11 emails
First 3 emails to be kept
Remaining 8 emails to be removed - duplicates from documents 16 and 38
C&I
None from C&I
38c
10/10/2024
Email trail
RE: VAT Alert
4 emails
C&I
HMRC
38d
10/10/2024
Email
school fees
1 email
C&I
None from C&I
39
18/10/2024
Email
VAT and private schools - KWC update
1 email
C&I
s.25 personal data
None from C&I
40
25/10/2024
Email trail
FW: Written Tynwald Question - VAT on private schools
fees
2 emails
1 attachment
(Document 42 was sent to DESC for consutlation - same email)
DESC
Caldric
s.25 personal data
None from Caldric
41
25/10/2024
Written question
W-202401-1298 -VAT on private schools
1 page
Attached to document 30
DESC
None from DESC
42
25/10/2024
Email trail
RE: Written Tynwald Question - VAT on private schools
fees
2 emails
First email to be kept
Second email to be removed - duplcaite from document 40
Caldric
s.25 personal data
None from Caldric
43
25/10/2024
Email trail
FW: Written Tynwald Question - VAT on private schools
fees
2 emails
First email to be kept
Second email and attachment to be removed - duplcaite from document 40
Caldric
None from Caldric
44
29/10/2024
Email
indirect tax in UK budget
1 email
C&I
None from C&I
45
30/10/2024
Email
HMRC email on budget
1 email
Some information out of scope
UK Treasury
s.25 personal data
None from UK Treasury
46
05/11/2024
Email trail
FW: Chair of Governors
3 emails
1 attachment
KWC
DfE
Caldric
47
05/11/2024
Newsletter
Chair of Governors Update letter to Parents Friday 1st N
2 pages
Attached to document 46 (05/11/24 0851)
Extract relevant information
KWC
s.25 personal data
None from KWC
48
13/11/2024
Email trail
FW: Budget 2024
2 emails
HMRC
C&I
49
13/12/2024
Email trail
FW: KWC update
3 emails
DfE
Caldric
50
13/12/2024
Email trail
RE: KWC update
3 emails
First 2 emails to be kept
Remaining email to be removed - duplicate from document 49
1 attachment
DfE
Treasury Minister
51
13/12/2024
Department paper
KWC - Draft Dept Paper v7 Clean LS
26 pages
Attached to document 50 (13/12/24 13:45)
DfE
52
06/01/2025
Email tril
RE: KWC update
6 emails
First 3 emails to be kept
Remaining 3 emails to be removed - duplicate from document 50
DfE
Treasury Minister
53
06/01/2024
Department paper
Annex H Financial Assistance Scheme Appendix 5 King
Williams College Ltd Paper 24-225
35 pages
Attached to document 52 (06/01/25 1050)
Whole document to be removed - duplicate of document 60B
DfE
N/a
54
20/01/2025
Email trail
provision and adjustment for VAT on school fees
2 emails
Both emails out of scope - to do with FERSA and not VAT/KWC
C&I
55
14/02/2025
Email trail
RE: KWC Update
7 emails
First 6 emails to be kept
Remaining email to be removed - duplicate from part 2 (document 10)
DfE
Treasury Minister
56
20/02/2025
Email trail
Email from King William's College
4 emails
First 3 emails to be kept
Remaining 1 email to be removed - duplicate from part 2 (document 11)
C&I
57
25/02/2025
Email
FW: King William"s College - FAS Appendix 5 Application
for Ministerial Decision
1 email
4 attachments
DfE
58
25/02/2025
Treasury paper
KWC Treasury Paper 25022025
7 pages
Attached to document 57 (25/02/25 14:31)
DfE
59
25/02/2025
Ministeral Decision
250224 Ministerial Decision FAS Appendix 5 King
Williams College PAPER 25-030 SIGNED
74 pages
Attached to document 57 (25/02/25 14:31)
Report on KWC (Pgs 9-33) to be removed duplicate of document 60B
Minute extract (Pgs 34-37) to be removed duplicate of document 60
DfE paper (Pgs 38-74) to be removed duplicate of document 60B
DfE
60
25/02/2025
Email
RE: Department Meeting 29 January 2025 - FAS App 5
King Williams College Limited PAPER 24/225 DEFERRED
1 email
Attached to document 57 (25/02/25 14:31)
DfE
60B
25/02/2025
Department paper
250129 Financial Assistance Scheme Appendix 5 King
Williams College Ltd PAPER 24-225 DEFERRED
36 pages
Attached to document 60 (03/02/25 1403)
DfE
61
25/02/2025
Department paper
Appendix 5 King Williams College PAPER 24-225
DEFERRED
36 pages
Attached to document 57(25/02/25 14:31)
Whole document to be removed - duplicate of document 60B
DfE
No.
Date
Type of document
Title
Note
Consult
1 (9)
23/07/2023
Email
Urgent matter
C&I
s.25
2 (10)
23/07/2024
Email
Urgent: VAT on school fees
Attached to document 1
HMT
s.25
3 (13)
24/07/2024
Email
FW: VAT AND BUSINESS RATES ON PRIVATE
SCHOOLS
HMT
s.25
4 (38)
24/07/2024
Email
RE: Urgent: VAT on school fees
Final email removed - duplicate of document
2
DESC
CABO
s.25
5
25/07/2024
Email
RE: IoM Section 33 equivalent?
In scope of the reqeust?
C&I
HMT
s.25
s.39
6 (12)
30/07/2024
Email
FW: notes on VAT for private schools
C&I
Treasury
Minister
7 (14)
30/07/2024
Email
RE: notes on VAT for private schools
Keep first email
Remaining 2 emails removed - duplicate of
document 6
Caldric
8 (16)
30/07/2024
Email
RE: Urgent: VAT on school fees
Keep first 8 emails
Remaining emails removed - duplicates of
document 4
DESC
HMT
CABO
DFE
s.25
9 (18)
30/07/2024
Email
RE: notes on VAT for private schools
Keep first 3 emails
Remaining 2 emails removed - duplicate of
document 6
Caldric
DfE
Treasury
Minister
C&I
10 (29)
15/08/2024
Email
RE: Media enquiry: VAT on private education
DfE
CABO
11 (30)
15/08/2024
Email
RE: VAT on Private School Tutition Fees
SB
C&I
12 (38B)
16/08/2024
Email
RE: Urgent: VAT on school fees
Keep first 6 emails
Remaining emails removed - duplicate of
document 4
HMT
CABO
s.25
13 (38)
05/09/2024
Email
FW: Urgent: VAT on school fees
Keep first email
Remaining emails removed - duplicate of
document 12
CABO
14 (37)
11/09/2024
Email
RE: VAT on school fees
HMT
CABO
s.25
15 (38c)
10/10/2024
Email
RE: VAT Alert 10/2024
C&I
HMRC
s.25
S.35c
16 (38D)
10/10/2024
Email
school fees
C&I
17 (39)
18/10/2024
Email
VAT and private schools - KWC update
In scope of the reqeust?
duplicate
of
18 (43)
25/10/2024
Email
FW: Written Tynwald Question - VAT on private schools fees
DESC
s.25
19 (41)
25/10/2024
Word
W-202401-1298-VAT omn private schools
Attached to document 18
DESC
20 (40)
25/10/2024
Email
FW: Written Tynwald Question - VAT on private sch
Keep first email
Remaining email removed - duplicate of
document 18
Caldric
21 (42)
25/10/2024
Email
RE: Written Tynwald Question - VAT on private sch
oKee p first email
Remaining email removed - duplicate of
document 18
Caldric
s.25
22 (44)
29/10/2024
Email
indirect tax in UK budget
Remove out of scope information
C&I
23 (45)
30/10/2024
Email
The Budget
Remove out of scope information
HMT
s.25
24 (48)
13/11/2024
Email
FW: Budget 2024
C&I
HMRC
s.25
25 (56)
20/02/2025
Email
RE: King William's College - Reclaiming VAT under C
Ke ep fi rst 3 em ails
Remaining email removed - for part 2
C&I
26 (17)
30/07/2024
Email
RE: VAT AND BUSINESS RATES ON PRIVATE
SCHOOLS
Keep first email
Remaining email removed - duplicate of
document 3
C&I
12 May 2025 17:22
s.25
(Treasury)
RE: New FOI - KWC - Due diligence, Direcctors report and financial statements
(4648917)
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
KWC and its subsidiary companies in relation to KWC's funding request and approval. This includes but
is not limited to scrutiny of successive Company Directors' Reports & Consolidated Financial Statements
and other accounts, monthly budget and cash flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting the
copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such other
relevant (KWC) Company Accounts held by the Treasury for the company's last five financial years
ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting documentation
produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report & Consolidated
Financial Statements for the year ended 31st August 2023 regarding the College's contribution to the
local economy. This includes but is not limited to supply chain value and the claim that by educating
circa 440 Island pupils they relieve the local Government of circa £2 million of education costs annually;
and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if any) on
KWC and its subsidiary companies in relation to KWC's funding request and approval. This includes but
is not limited to scrutiny of successive Company Directors' Reports & Consolidated Financial Statement
and other accounts, monthly budget and cash flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting the
copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such other
relevant (KWC) Company Accounts held by the Treasury for the company's last five financial years
ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting documentation
produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report & Consolidated
Financial Statements for the year ended 31st August 2023 regarding the College's contribution to the
local economy. This includes but is not limited to supply chain value and the claim that by educating
circa 440 Island pupils they relieve the local Government of circa £2 million of education costs annually;
and
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if any) on
KWC and its subsidiary companies in relation to KWC's funding request and approval. This includes but
is not limited to scrutiny of successive Company Directors' Reports & Consolidated Financial Statement
and other accounts, monthly budget and cash flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting the
copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such other
relevant (KWC) Company Accounts held by the Treasury for the company's last five financial years
ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting documentation
produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report & Consolidated
Financial Statements for the year ended 31st August 2023 regarding the College's contribution to the
local economy. This includes but is not limited to supply chain value and the claim that by educating
circa 440 Island pupils they relieve the local Government of circa £2 million of education costs annually;
and
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
23 May 2025 09:46
s.25
(Treasury)
RE: New FOI - KWC - Due diligence, Direcctors report and financial statements
(4648917)
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if any) on
KWC and its subsidiary companies in relation to KWC's funding request and approval. This includes but
is not limited to scrutiny of successive Company Directors' Reports & Consolidated Financial Statement
and other accounts, monthly budget and cash flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting the
copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such other
relevant (KWC) Company Accounts held by the Treasury for the company's last five financial years
ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting documentation
produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report & Consolidated
Financial Statements for the year ended 31st August 2023 regarding the College's contribution to the
local economy. This includes but is not limited to supply chain value and the claim that by educating
circa 440 Island pupils they relieve the local Government of circa £2 million of education costs annually;
and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
s.25
(Treasury)
23 May 2025 11:02
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if any) on
KWC and its subsidiary companies in relation to KWC's funding request and approval. This includes but
is not limited to scrutiny of successive Company Directors' Reports & Consolidated Financial Statement
and other accounts, monthly budget and cash flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting the
copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such other
relevant (KWC) Company Accounts held by the Treasury for the company's last five financial years
ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting documentation
produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report & Consolidated
Financial Statements for the year ended 31st August 2023 regarding the College's contribution to the
local economy. This includes but is not limited to supply chain value and the claim that by educating
circa 440 Island pupils they relieve the local Government of circa £2 million of education costs annually;
and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
23 May 2025 15:18
s.25
(Treasury)
RE: New FOI - KWC - Due diligence, Direcctors report and financial statements
(4648917)
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
KWC and its subsidiary companies in relation to KWC's funding request and approval. This includes but
is not limited to scrutiny of successive Company Directors' Reports & Consolidated Financial Statement
and other accounts, monthly budget and cash flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting the
copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such other
relevant (KWC) Company Accounts held by the Treasury for the company's last five financial years
ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting documentation
produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report & Consolidated
Financial Statements for the year ended 31st August 2023 regarding the College's contribution to the
local economy. This includes but is not limited to supply chain value and the claim that by educating
circa 440 Island pupils they relieve the local Government of circa £2 million of education costs annually;
and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
27 May 2025 15:02
s.25
(Treasury)
RE: New FOI - KWC - Due diligence, Direcctors report and financial statements
(4648917)
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if any) on
KWC and its subsidiary companies in relation to KWC's funding request and approval. This includes but
is not limited to scrutiny of successive Company Directors' Reports & Consolidated Financial Statement
and other accounts, monthly budget and cash flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting the
copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such other
relevant (KWC) Company Accounts held by the Treasury for the company's last five financial years
ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting documentation
produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report & Consolidated
Financial Statements for the year ended 31st August 2023 regarding the College's contribution to the
local economy. This includes but is not limited to supply chain value and the claim that by educating
circa 440 Island pupils they relieve the local Government of circa £2 million of education costs annually;
and
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
s.25
(Treasury)
27 May 2025 14:51
s.25
(Treasury)
27 May 2025 14:51
s.25
(Treasury)
28 May 2025 15:11
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
s.25
s.25
02 June 2025 16:45
s.25
(Treasury)
RE: FOI - KWC - Due Diligence, Directors Report & Financial Statements (4648917)
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
s.25
s.25
s.25
s.25
10 June 2025 13:47
s.25
RE: FOI - KWC - Due Diligence, Directors Report & Financial Statements (4648917)
s.25
s.25
s.25
s.25
10 June 2025 07:46
s.25
RE: FOI - KWC - Due Diligence, Directors Report & Financial Statements (4648917)
s.25
s.25
s.25
s.25
s.25
s.25
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
s.25
19 June 2025 14:23
s.25
s
s.25
s.25
s.25
s.25
Request
reference
Title
Detail
Date
received
Date response
due
Response
issued
Responsible
Division
Status update
4648917
KWC - Due diligence,
directors report &
financial statements
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if any)
on KWC and its subsidiary companies in relation to KWC's funding request and approval. This
includes but is not limited to scrutiny of successive Company Directors' Reports & Consolidated
Financial Statements and other accounts, monthly budget and cash flow analysis, Independent
Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting
the copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and such
other relevant (KWC) Company Accounts held by the Treasury for the company's last five financial
years ending 31 August 2020 to 31 August 2024 inclusive together with such other accounting
documentation produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report &
Consolidated Financial Statements for the year ended 31st August 2023 regarding the College's
contribution to the local economy. This includes but is not limited to supply chain value and the claim
that by educating circa 440 Island pupils they relieve the local Government of circa £2 million of
education costs annually; and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
12/05/2025
23/06/2025
FGD
The response due date has been extended in
line with legislation, whilst we consider if
some of the information is qualified exempt
and consult with a third party. The applicant
has been notified.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4648917
KWC - Due diligence,
directors report &
financial statements
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if
any) on KWC and its subsidiary companies in relation to KWC's funding request and approval. This
includes but is not limited to scrutiny of successive Company Directors' Reports & Consolidated
Financial Statements and other accounts, monthly budget and cash flow analysis, Independent
Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting
the copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and
such other relevant (KWC) Company Accounts held by the Treasury for the company's last five
financial years ending 31 August 2020 to 31 August 2024 inclusive together with such other
accounting documentation produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report &
Consolidated Financial Statements for the year ended 31st August 2023 regarding the College's
contribution to the local economy. This includes but is not limited to supply chain value and the
claim that by educating circa 440 Island pupils they relieve the local Government of circa £2 million
of education costs annually; and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
12/05/2025
23/06/2025
23/06/2025
FGD
The response has been issued and the case
has now closed.
Such information relating to any financial and other due diligence conducted by the Treasury
(if any) on KWC and its subsidiary companies in relation to KWC's funding request an
approval. This includes but is not limited to scrutiny of successive Company Directors'
Reports & Consolidated Financial Statements and other accounts, monthly budget and cash
flow analysis, Independent Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence
requesting the copies of the same) of the KWC Directors' Reports & Consolidated Financial
Statements and such other relevant (KWC) Company Accounts held by the Treasury for the
company's last five financial years ending 31 August 2020 to 31 August 2024 inclusive
together with such other accounting documentation produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report &
Consolidated Financial Statements for the year ended 31st August 2023 regarding the
College's contribution to the local economy. This includes but is not limited to supply chain
value and the claim that by educating circa 440 Island pupils they relieve the local
Government of circa £2 million of education costs annually; and
Directors' Report and Consolidated Financial Statements and other KWC accounting
documentation.
No.
Document
Years
Date of receipt
Location
1
Balance sheet
For years up to:
August 2022
August 2023
25/02/2025
Included within
the KWC report
(page 20)
1
Cashflow forecast
From December
2024 to July
2027
25/02/2025
Included within
the KWC report
(page 22)
1
Effects of financial
assistance on cashflow
forecast
From June 2025
to January 2029
25/02/2025
Included within
the KWC report
(page 26)
1
Summary financial
information
2023/24
2024/25
2025/26
2026/27
2027/28
2028/29
25/02/2025
Included as
Appendix 1 to
the KWC report
2
Extract from KWC
financial records
For years up to:
16/07/2024
Received by
August 2021
DfE and
August 2022
forwarded to
August 2023
Treasury
2
Consolidated financial
statements (Year ended
31 August 2023)
Year ended 31
August 2023
Year ended 31
16/07/2024
Received by
August 2023
DfE and
forwarded to
Treasury
3
Summary financial
information, including a 3
year forecast
Year ended
31/08/2019
Year ended
31/08/2020
Year ended
31/08/2021
Year ended
31/08/2022
Year ended
31/08/2023
2023/24
2024/25
2025/26
2026/27
25/07/2024
Received by
DfE and
forwarded to
Treasury
Received by
DfE and
forwarded to
Treasury
3
Financial information
For years up to:
25/07/2024
Received by
including pupil numbers,
August 2021
DfE and
staff data, expenditure
August 202
forwarded to
and income
August 2023
Treasury
3
Updated forecasts
Updated forecasts
For years up to:
August 2024
August 2025
For years up to:
25/07/2024
Received by
August 2024
DfE and
August 2025
forwarded to
Treasury
Extract from KWC
financial records
Consolidated financial
statements (Year ended
31 August 2023)
Summary financia
information, including a 3
year forecast
Year ended
31/08/2019
Year ended
31/08/2020
Year ended
31/08/2021
Year ended
31/08/2022
Year ended
31/08/2023
2023/24
2024/25
2025/26
2026/27
PART 1
No.
Date
Type of document
Title
Note
Consult
Exemptions
1
07/03/2025
Treasury paper
TP25 152 KWC - FAS App 5 Application
Relevant parts in paper have been highlighted and to be extracted
Treasury paper attached to email received on 25/02/25
Treasury paper = pages 1-10
DfE paper = pages 11-18 (25/030)
KWC information = pages 19- 43
DfE meeting notes = 44-47
DfE paper = 48-53 (24/225)
KWC information = pages 54-84 (Duplicate apart from pages 79-84)
DfE meeting notes = pages 85-87 (Duplicate)
DfE paper = pages 88-93 (24/225 duplicate)
KWC information = pages 94-123 (Duplicate)
SD-Y/JC
JP/SB?
DfE?
KWC?
PART 2
No.
Date
Type of document
Title
Note
Consult
Exemptions
1
25/02/2025
Email
King William's College - FAS Appendix 5 Application for
Ministerial Decision
4 attcahments to the email and only one attachment contains the financial
information (the Ministerial Decision)
DfE
2
16/07/2024
Email
RE: FW: Letter from REDACTED King Williams College
2 attachments contain financial information
DfE
3
25/07/2024
Email
Fwd: Re: Follow up - current matters discussion
2 attachments contain financial information
1 attachment contains 2 spreadsheets
DfE
4
21/07/2024
Email
FW: Follow up - current matters discussion
Falls within scope of 'correspondance reqeusting copies of financial
information
DfE
PART 3
No.
Date
Type of document
Title
Note
Consult
Exemptions
16/07/2024
Email
RE: FW: Letter from REDACTED King Williams College
Only first 2 emails in scope
2 x attachments in scope
DfE
KWC
15/08/2024
Email
RE: Draft note on KWC
Extract reference to supply chain in 'Considerations' section of second
email
DfE
07/03/2025
Treasury paper
TP25 152 KWC - FAS App 5 Application
Relevant parts in paper have been highlighted and to be extracted
Treasury paper attached to email received on 25/02/2025
Treasury paper = pages 1-10
DfE paper = pages 11-18 (25/030)
KWC information = pages 19- 43
DfE meeting notes = 44-47
DfE paper = 48-53 (24/225)
KWC information = pages 54-84 (Duplicate apart from pages 79-84)
DfE meeting notes = pages 85-87 (Duplicate)
DfE paper = pages 88-93 (24/225 duplicate)
KWC information = pages 94-123 (Duplicate)
DfE
KWC
PART 4
No.
Date
Type of document
Title
Note
Consult
Exemptions
1
16/07/2024
Email
RE: FW: Letter from REDACTED King William's College
First email in scope
Remaining emails to be removed
DfE
KWC
s.25
2
25/07/2024
Email
RE: Re: Follow up - current matters discussion
First email in scope
Remaining emails to be removed
DfE
KWC
3
15/08/2024
Email
RE: DRAFT NOTE ON KWC
Second email only in scope
Relevant extracts added to Word document
DfE
KWC
PART 1
No.
Date
Type of document
Title
Note
Consult
Exemptions
1
12/03/2025
Treasury paper
TP25 152 KWC - FAS App 5 Application
Treasury paper = pages 1-10 (3 x comments redacted s.20)
DfE paper = pages 11-18 (25/030)
KWC information = pages 19- 43
DfE meeting notes = 44-47 (free and frank deliberation s.35)
DfE paper = 48-53 (24/225)
KWC information = pages 54-84 (Duplicate apart from pages 79-84)
DfE meeting notes = pages 85-87 (Duplicate)
DfE paper = pages 88-93 (24/225 duplicate)
KWC information = pages 94-123 (Duplicate)
SD-Y/JC?
DfE - sent 01/07/25
KWC - sent 01/07/25
s.20
s.25
s.35
PART 2
No.
Date
Type of document
Title
Note
Consult
Exemptions
1
16/07/2024
DfE Info for 19_7_ 24 meeting
Duplicate of first worksheet in document 4
2
16/07/2024
KWC Financial Statements 2023
Already publicly available from AGC
s.20
3
25/07/2024
3 Year Forecast to 26_27
KWC - sent 01/07/25
4
25/07/2024
Information for DfE meeting July 2024 Updated
KWC - sent 01/07/25
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4648917
KWC - Due diligence,
directors report &
financial statements
Further to the revelation that King William's College (KWC) will receive a grant/loan c£2.2 million of
taxpayer's money and the public availability of KWC Directors' Reports and Consolidated Financial
Statements I seek the following:
Such information relating to any financial and other due diligence conducted by the Treasury (if
any) on KWC and its subsidiary companies in relation to KWC's funding request and approval. This
includes but is not limited to scrutiny of successive Company Directors' Reports & Consolidated
Financial Statements and other accounts, monthly budget and cash flow analysis, Independent
Auditor's Reports etc; and
Details (confirmation (or otherwise) of holding, date of receipt and any correspondence requesting
the copies of the same) of the KWC Directors' Reports & Consolidated Financial Statements and
such other relevant (KWC) Company Accounts held by the Treasury for the company's last five
financial years ending 31 August 2020 to 31 August 2024 inclusive together with such other
accounting documentation produced to date; and
Such information held which corroborates the assertion made in KWC Directors' Report &
Consolidated Financial Statements for the year ended 31st August 2023 regarding the College's
contribution to the local economy. This includes but is not limited to supply chain value and the
claim that by educating circa 440 Island pupils they relieve the local Government of circa £2 million
of education costs annually; and
Correspondence both internal to the Treasury and other areas of government, KWC auditors, The
College and any other stakeholder relating to any matter reported in the Directors' Report and
Consolidated Financial Statements and other KWC accounting documentation.
12/05/2025
23/06/2025
23/06/2025
FGD
The response has been issued and the case
has now closed.
04 July 2025 14:58
s.25
RE: FOI - KWC loan documentation held by Treasury (4750173 )
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
16 July 2025 09:51
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Stewart, Andrew;
s.25
RE: FOI - KWC loan documentation held by Treasury (4750173 )
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Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
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Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
private sector, which plays an
important role in the general
health of the economy
Part 1 and 2
value for money on existing and future
contracts for services provided by
external suppliers – catering, insurance
etc as well as anything commercial
relating to ownership of the business
Summary is that general financial health
of the organisation is at risk is made
clear in the report – and general health
of the economy
• Disclosure could result in
financial instability
Part 1 and 2
Harm from this could result in
unemployment/ redundancies following
lower student numbers etc. Potential
harm outweighs public interest.
Already public knowledge that UK VAT
changes could affect income and viability
for many British private schools.
4
• Disclosure will make
commercially sensitive
information available and this
would undermine the reputation
and trust of KWC
Part 1 and 2
Given information is already publicly
available about the financial position –
some reputation damage has already
been sustained by public knowledge of
request for loan.
Additional detailed financial information
isn’t needed to potentially damage
reputation – it does seem like this has
already happened (albeit that many
schools are in same situation) middle
weighting given.
4
‘KWC has had to reduce some of the subjects it offers" but this is not true and therefore
misrepresents our offer. We would like this redacted as it could be reputationally damaging.
Request
reference
Title
Detail
Date
received
Date response
due
Response
issued
Responsible
Division
Status update
4750173
KWC Loan
documenation held by
the Treasury
Further to the information provided by the Treasury in response to FOI 4648917 submitted 12
May 2025 I seek the following additional information namely
Noting the reference to the "Treasury Paper submitted by DfE" (Appendix 1) I seek a copy of the
Paper; and
Copies of the accounting documentation referred to in Appendix 2
28/07/2025
22/08/2025
FGD
An internal review request has been
received following the response being
issued.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4750173
KWC Loan
documenation held by
the Treasury
Further to the information provided by the Treasury in response to FOI 4648917 submitted 12 May
2025 I seek the following additional information namely:
Noting the reference to the "Treasury Paper submitted by DfE" (Appendix 1) I seek a copy of the
Paper; and
Copies of the accounting documentation referred to in Appendix 2.
28/07/2025
12/09/2025
FGD
An internal review request has been received
following the response being issued.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4750173
KWC Loan
documenation held by
the Treasury
Further to the information provided by the Treasury in response to FOI 4648917 submitted 12 May
2025 I seek the following additional information namely:
Noting the reference to the "Treasury Paper submitted by DfE" (Appendix 1) I seek a copy of the
Paper; and
Copies of the accounting documentation referred to in Appendix 2
28/07/2025
12/09/2025
FGD
An internal review request has been received
following the response being issued.
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4750173
KWC Loan
documenation held by
the Treasury
Further to the information provided by the Treasury in response to FOI 4648917 submitted 12 May
2025 I seek the following additional information namely:
Noting the reference to the "Treasury Paper submitted by DfE" (Appendix 1) I seek a copy of the
Paper; and
Copies of the accounting documentation referred to in Appendix 2.
28/07/2025
12/09/2025
12/09/2025
FGD
The internal review response has been issued
and the case is now closed.
Full Response Text
1
Winning, Simon
From:
(Financial Governance Division)
Sent:
03 March 2025 12:22
To:
Hood, Samantha
Subject:
FoI Request - Imposition of VAT on Private School Fees Ref: 4485917
Follow Up Flag:
Follow up
Flag Status:
Flagged
Hi Samantha,
We have received the following FoI request:
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
Please let me know if you need any clarification from the applicant.
Kind regards,
| Corporate Services
Financial Governance Division | Yn Tashtey | Treasury | 1st Floor Central
Government Office | Bucks Road, Douglas, Isle of Man, IM1 3PX |
Tel 01624
| www.gov.im/financialgovernance
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3
Please let me know if you need any clarification from the applicant.
Kind regards,
| Corporate Services
Financial Governance Division | Yn Tashtey | Treasury | 1st Floor Central
Government Office | Bucks Road, Douglas, Isle of Man, IM1 3PX |
Tel 01624
| www.gov.im/financialgovernance
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1
Winning, Simon
From:
Keig, Jeanette
Sent:
06 March 2025 17:03
To:
Hood, Samantha
Subject:
Emails re VAT on private school fees
Attachments:
VAT on school fees; RE: Urgent: VAT on school fees; RE: Urgent: VAT on school
fees; RE: VAT on Private School Tuition Fees; VAT on Private School Tuition Fees;
RE: VAT AND BUSINESS RATES ON PRIVATE SCHOOLS; VAT AND BUSINESS RATES
ON PRIVATE SCHOOLS; RE: Urgent: VAT on school fees; RE: Urgent: VAT on school
fees; FW: Urgent: VAT on school fees; RE: Urgent: VAT on school fees; RE: Urgent:
VAT on school fees; RE: Urgent: VAT on school fees; RE: Urgent: VAT on school
fees; RE: Urgent: VAT on school fees; RE: Urgent: VAT on school fees; Urgent
matter; Urgent: VAT on school fees; RE: Urgent: VAT on school fees; RE: Urgent:
VAT on school fees; RE: VAT on Private School Tuition Fees; VAT on Private School
Tuition Fees; RE: VAT AND BUSINESS RATES ON PRIVATE SCHOOLS; VAT AND
BUSINESS RATES ON PRIVATE SCHOOLS; RE: IoM Section 33 equivalent?; Re: IoM
Section 33 equivalent?; IoM Section 33 equivalent?; RE: Urgent: VAT on school fees;
RE: Urgent: VAT on school fees; FW: Urgent: VAT on school fees; RE: Urgent: VAT
on school fees; RE: Urgent: VAT on school fees; RE: Urgent: VAT on school fees; RE:
Urgent: VAT on school fees; RE: Urgent: VAT on school fees; RE: Urgent: VAT on
school fees; Urgent matter; Urgent: VAT on school fees; VAT on school fees.docx
Sensitivity:
Confidential
Hi Sam,
I’ve done two searches on Outlook and some for the attached may be duplicates,
I can confirm that I do not have any papers on this matter in my Q:\drive and have only found one paper
in the Shared/Collectorate area on this matter, which is attached.
We can catch up on this early next week.
Regards,
Jeanette
1
Winning, Simon
From:
Winning, Simon
Sent:
06 March 2025 15:16
To:
(Treasury)
Subject:
New FOI - Imposition of VAT on private school fees (4485917)
Hi
We have received a new FOI which asks:
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income,
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
This request has been sent to Customs in the first instance and they are currently looking at what information they
hold. In the meantime they have advised that Caldric may have some of the information requested.
Please can you check and let me know.
Thanks
Simon
Simon Winning | Data Protection Officer
Financial Governance Division | Yn Tashtey | Treasury | 1st Floor Central
Government Office | Bucks Road, Douglas, Isle of Man, IM1 3PX |
01624 686393| Simon.Winning@gov.im | www.gov.im/financialgovernance
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4
Samantha Hood
HEO – Legislation and Policy
Customs and Immigration Division
Tel: (+44) 01624 648164
Email: samantha.hood@gov.im
Website: Customs and Excise Sanctions and Export Control
Address: PO Box 6, Custom House, North Quay, Douglas, Isle of Man, IM99 1AG
WARNING: If you are not the intended addressee of this e-mail you must not copy or deliver it
to anyone else, or use it in an unauthorised manner.
Report VAT Fraud Report Smuggling Online Services
Please note my working days are Monday to Thursday.
Please consider the environment before printing this email.
From:
(Financial Governance Division)
Sent: 03 March 2025 12:22
To: Hood, Samantha Samantha.Hood@gov.im
Subject: FoI Request ‐ Imposition of VAT on Private School Fees Ref: 4485917
Hi Samantha,
We have received the following FoI request:
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption for
private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be generated
by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education providers
on this issue and any other aspects concerned with private school fees (this includes but is not limited to
implications re removal of VAT exemption from such providers, data re private school income, expenses and
general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the Treasury
and between the Treasury and other Government Departments and outside bodies (e.g. HMRC)) on this issue
and private school revenue from 1st January 2024 date. For the avoidance of doubt this includes any potential
alternative strategies in relation to private school fees e.g. discussion re exemptions, advice given on tax relief
proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees; and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to 'ring
fence' such income for education expenditure within the state sector etc.
Please let me know if you need any clarification from the applicant.
Kind regards,
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| Corporate Services
Financial Governance Division | Yn Tashtey | Treasury | 1st Floor Central
Government Office | Bucks Road, Douglas, Isle of Man, IM1 3PX |
Tel 01624
| www.gov.im/financialgovernance
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Date: 07/03/2025
Treasury Ongoing FOI Requests
Request
reference
Title
Detail
Date received
Date response
due
Response
issued
Responsible
Division
Status update
4485917
Imposition of VAT on
private school fees
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT
exemption for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondance that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is
not limited to implications re removal of VAT exemption from such providers, data re private school
income, expenses and general financial position, etc from 1st January 2024 date; and
Such correspondance and other written documentation that has been generated internally within
the Treasury and between the Teasury and other Government Departments and outside bodies (e.g.
HMRC) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g.
discussion re exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any)
to 'ring fence' such income for education expenditure within the state sector etc.
03/03/2025
28/03/2025
C&I / FGD
Currently with C&I / FGD
Out of scope
Out of scope
1
Winning, Simon
From:
(Financial Governance Division)
Sent:
12 March 2025 14:05
To:
Winning, Simon
Subject:
RE: New FOI - Imposition of VAT on private school fees (4485917)
Hi Simon,
Yes no problem, I’ll have a look at it.
Kind regards,
|
| Corporate Services
Financial Governance Division | Yn Tashtey | Treasury | 1st Floor Central
Government Office | Bucks Road, Douglas, Isle of Man, IM1 3PX |
Tel 01624
|
| www.gov.im/financialgovernance
From: Winning, Simon Simon.Winning@gov.im
Sent: 12 March 2025 09:25
To:
(Financial Governance Division)
Subject: FW: New FOI ‐ Imposition of VAT on private school fees (4485917)
Morning
Welcome back!
Are you ok to pick up on the below email from
?
I think I have sent you the emails from Sam at Customs – let me know if I haven’t and if you have any questions.
Thanks
Simon
From:
(Treasury)
Sent: 11 March 2025 17:37
To: Winning, Simon Simon.Winning@gov.im
Subject: RE: New FOI ‐ Imposition of VAT on private school fees (4485917)
Hi,
I think I recall a discussion about VAT on private school fees, but I can’t find it in LF. It may be that it was
an ERG or ESB thing, or maybe just an aside from a UK Budget televisation session. Did Sandie come back
with anything which would indicate roughly when it was?
Kind regards,
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2
From: Winning, Simon Simon.Winning@gov.im
Sent: 06 March 2025 15:16
To:
(Treasury)
Subject: New FOI ‐ Imposition of VAT on private school fees (4485917)
Hi
We have received a new FOI which asks:
Further to the Treasury press release (1st August 2024) highlighting the removal of the VAT exemption
for private school and boarding fees I seek the following information:
Such assessments and projections that have been made to show the estimated income that will be
generated by the removal of this exemption; and
Such correspondence that has been generated between the Treasury and on Island private education
providers on this issue and any other aspects concerned with private school fees (this includes but is not
limited to implications re removal of VAT exemption from such providers, data re private school income,
expenses and general financial position, etc from 1st January 2024 date; and
Such correspondence and other written documentation that has been generated internally within the
Treasury and between the Treasury and other Government Departments and outside bodies (e.g.
HMRC)) on this issue and private school revenue from 1st January 2024 date. For the avoidance of
doubt this includes any potential alternative strategies in relation to private school fees e.g. discussion re
exemptions, advice given on tax relief proposals etc; and
Such risk assessment information held relating to the imposition of VAT on school and boarding fees;
and
Such information held as to the intended use of such revenue generated (e.g. commitments (if any) to
'ring fence' such income for education expenditure within the state sector etc.
This request has been sent to Customs in the first instance and they are currently looking at what information they
hold. In the meantime they have advised that Caldric may have some of the information requested.
Please can you check and let me know.
Thanks
Simon
Simon Winning | Data Protection Officer
Financial Governance Division | Yn Tashtey | Treasury | 1st Floor Central
Government Office | Bucks Road, Douglas, Isle of Man, IM1 3PX |
01624 686393| Simon.Winning@gov.im | www.gov.im/financialgovernance
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1
Winning, Simon
From:
(Financial Governance Division)
Sent:
12 March 2025 15:15
To:
Hood, Samantha
Subject:
RE: FoI Request - Imposition of VAT on Private School Fees Ref: 4485917
Great many thanks Sam!
From: Hood, Samantha Samantha.Hood@gov.im
Sent: 12 March 2025 14:22
To:
(Financial Governance Division)
Subject: RE: FoI Request ‐ Imposition of VAT on Private School Fees Ref: 4485917
I’ve also just re-read your e-mail and completely missed your
[Response truncated — full text is 868,528 characters]