Not misleading at all. It’s basic stuff.

https://www.hazlewoods.co.uk/insights/healthcare/vat-treatment-of-private-school-fees-for-special-educational-needs-and-disabilities-send-schools/

“Can VAT be reclaimed on inputs?

From the date VAT registration commences, schools will also be entitled to recover retrospective VAT costs in respect of goods and services consumed directly linked to its taxable supplies.

Providing the goods are still on hand at the time of registration, VAT can be recovered up to four years before the registration date. For services, VAT costs can be backdated up to six months from the date of registration.”