Found: Taken alongside the VAT measure that will be legislated for in the separate Finance Bill, the policy

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what assessment her Department has made of the potential impact of changes to agricultural property relief and business property relief on family-owned farms in (a) Northern Ireland and (b) the rest of the UK; and what steps she is taking with the Secretary of State for Environment, Food and Rural Affairs to help ensure the (i) sustainability and (ii) generational continuity of agricultural businesses in (A) regions where farming is a part of the local economy and heritage and (B) other areas.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Agricultural land and associated buildings are exempt from business rates.

At Autumn Budget 2024, the Government provided £5 billion across this year and next to support the ongoing transition towards a more productive and environmentally sustainable agricultural sector in England. This will strengthen the domestic sector, and improve food security.

The devolved governments’ settlements for 2025-26 are the largest in real terms of any settlements since devolution.

Question to the HM Treasury:

To ask His Majesty's Government, following the Autumn Budget statement, what assessment they have made of the concerns raised by the Tenant Farmers Association on 30 October regarding the impact of changes to inheritance tax on tenant farm families; and whether they plan to meet the Tenant Farmers Association to discuss this further.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief on gov.uk. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a Tax Information and Impact Note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, what assessment he has made of the impact of this change on tenant farmers.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, whether he has made an assessment of the number of farmers that will exit the sector as a result of this change.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of changes to Agricultural Property Relief on tenants' access to (a) land and (b) secure tenancy agreements.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to agricultural property relief on the sustainability of domestic food production.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have they made of the impact on tenant farms of the changes to agricultural property relief in the Autumn Budget, and of the land that will be available for tenants to farm after April 2026.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to (a) agricultural property relief and (b) business property relief on the finances of farms of 215 acres in size.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of how many farms in Wales will be affected by the changes to agricultural property relief in each of the next five years.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department conducted an impact assessment on the proposed change on inheritance tax for agricultural properties.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of (a) increases to the Energy Profits Levy and (b) the abolition of the investment allowance on north east Scotland.

Answered by Ian Murray - Secretary of State for Scotland

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come and is committed to managing the energy transition in a way that supports jobs in existing and future industries. But we require the sector to contribute to the ambition to make the UK a clean energy superpower.

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs in future and existing industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of proposed increases to the Energy Profits Levy on future employment levels in Scotland.

Answered by Ian Murray - Secretary of State for Scotland

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come and is committed to managing the energy transition in a way that supports jobs in existing and future industries. But we require the sector to contribute to the ambition to make the UK a clean energy superpower.

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs and provide certainty, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of (a) increases to the Energy Profits Levy and (b) the abolition of the investment allowance on future trends of private investment in north east Scotland.

Answered by Ian Murray - Secretary of State for Scotland

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support investment and jobs in current and future industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come. Nonetheless, public and private investment must be driven towards cleaner energy, including in the north east of Scotland. Money raised from changes to the Energy Profits Levy will be used to support the transition to clean energy, enhance energy security and provide sustainable jobs for the future. 

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed increases to the Energy Profits Levy on supply chain resilience.

Answered by James Murray - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024 the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030.

The government has carefully considered the impact of the increase to the EPL. Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of farmers affected by the withdrawal of Agricultural Property Relief in (a) East Devon and (b) Exmouth and Exeter East constituency.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of farms that will be affected by changes to agricultural property relief and business property relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Around 500 estates across the UK are expected to be affected each year from 2026-27.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what assessment has she made of the potential impact of changes to (a) inheritance tax, (b) agricultural property relief and (c) business property relief on the number of agricultural tenancies in Wales.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of the Autumn Budget 2024, published on 30 October, whether her Department has made an assessment of the potential impact of changes to Agricultural Property Relief on family farms.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has had discussions with the Environment, Food and Rural Affairs Select Committee on the potential impact of changes to Agricultural Property Relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many meetings Ministers in her Department have had with farming stakeholders on changes to Agricultural Property Relief in the last four months.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what estimate she has made of the number of owners of working farms in Wales by (a) marital and (b) residency status who will be liable to pay inheritance tax following changes to (i) inheritance tax, (ii) agricultural property relief and (iii) business property relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what assessment she has made of the potential impact of changes to (a) agricultural property relief and (b) business rate relief on long-term food security.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Agricultural land and associated buildings are exempt from business rates.

The Government made announcements at Autumn Budget 2024 to support and improve food security. The Government has provided £5 billion across this year and next to support the ongoing transition towards a more productive and environmentally sustainable agricultural sector in England. This will strengthen the domestic sector and improve food security.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of Autumn Budget 2024, HC 295, what assessment she has made of the potential impact of changes to Agricultural Property Relief on food security.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The UK has high food security and Autumn Budget 2024 continued to support and improve food security. The Government has provided £5 billion across this year and next to support the ongoing transition towards a more productive and environmentally sustainable agricultural sector in England. This will strengthen the domestic sector, and improve food security.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 5.54 of Autumn Budget 2024, HC 295, published on 30 October 2024, whether her Department has carried out an impact assessment on the proposed changes to agricultural property relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of the removal of the investment allowance on the amount of (a) oil and (b) gas extracted from the North Sea in the next five years.

Answered by James Murray - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024 the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs in future and existing industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the Department for Education:

To ask the Secretary of State for Education, what estimate she has made of the potential impact of the implementation of VAT on independent school fees on (a) number of pupils requiring SEND services in the state education sector and (b) associated costs; and whether she plans to amend the funding available for those services.

Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)

Projections by the Institute for Fiscal Studies indicate that the number of pupils who may switch schools as a result of these changes is likely to represent a very small proportion of overall pupil numbers in the state sector, with any displacement expected to take place over several years. This research can be found here: https://ifs.org.uk/publications/tax-private-school-fees-and-state-school-spending.

The department works to support local authorities to ensure that every local area has sufficient places for children that need them and works to provide appropriate support for pupils with special educational needs.

Where pupils’ places in private schools are being funded by local authorities because their needs can only be met in private school, for example in England, where attendance at a named private school is required by a child’s education, health and care plan, local authorities will be able to reclaim the VAT.

The government will publish a Tax Information and Impact Note setting out the impacts of the VAT changes alongside the Finance Bill.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 5 September 2024 to Question 3748 on Private Education: Business Rates and to the Answer of 9 September 2024 to Question 2980 on Private Education: Business Rates and VAT, what other local government finance policy measures will be included in the Local Government Finance Bill.

Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government)

There are currently no plans for the referenced Bill to include measures beyond those indicated in the technical note published on 29 July 2024. I refer the hon Member to the answer given to Question UIN 3748 on 5 September 2024 and Question UIN 2980 on 9 September 2024.

Question to the Department for Education:

To ask the Secretary of State for Education, what data on unfilled school capacity by 2024 parliamentary constituency she plans to publish before the Finance Bill is introduced.

Answered by Catherine McKinnell - Minister of State (Education)

The department publishes annual statistics on the capacity and pupils on roll in schools, including unfilled places, each spring. This is available at: https://explore-education-statistics.service.gov.uk/find-statistics/school-capacity. Statistics publications are pre-announced on the GOV.UK website, which can be found here: https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-education&order=updated-newest. This is done in accordance with the Code of Practice for Statistics (the Code), which can be found here: https://code.statisticsauthority.gov.uk/. The department currently has no plan to change this publication schedule. The scheduling ensures that statistics are released as soon as they are ready while abiding by standards set by the Code in terms of trustworthiness, quality and value. Where statistics were published prior to the changes in parliamentary constituency boundaries, they will be updated to reflect the new boundaries in the next publication of statistics. This is expected to be in March 2025 for school capacity statistics.

School capacity data is published at school level. This can be combined with information from ‘Get Information About Schools’ (GIAS) to identify parliamentary constituency. GIAS currently reflects the changes made following the general election parliamentary constituency changes, and can be accessed using the following link: https://www.get-information-schools.service.gov.uk/. Updates to geographical data are made on a quarterly basis using data published by the Office for National Statistics.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the introduction of VAT on independent school fees on the financial viability of Steiner schools.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.

The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what her planned timetable is for increasing the rate at which the Energy Profits Levy is charged.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Changes to the Energy Profits Levy (EPL), including increasing the levy by 3 per cent to 38 per cent and removing the levy’s 29% investment allowance, will be implemented from 1 November 2024. This was announced by the Chancellor on 29^th July and the Government will legislate for these changes in the Autumn Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what her planned timetable is for ending the investment allowance within the Energy Profits Levy.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Changes to the Energy Profits Levy (EPL), including increasing the levy by 3 per cent to 38 per cent and removing the levy’s 29% investment allowance, will be implemented from 1 November 2024. This was announced by the Chancellor on 29^th July and the Government will legislate for these changes in the Autumn Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the proposed application of VAT on private school fees on families who are unable to access appropriate SEND support in state schools.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.

The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has carried out an equality impact assessment of proposed tax changes on independent schools.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.

The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of applying VAT to independent school fees on the affordability of those fees.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.

The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the introduction of VAT on independent school fees on children who (a) attend independent schools and (b) do not have an EHCP and (i) are in care, (ii) experience mental ill-health and (iii) have other SEND challenges.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.

The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an estimate of the number of pupils moving from independent to state schools as a result of the planned introduction of VAT on independent schools.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.

The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government has made an assessment of the potential impact of applying VAT to private school fees on local sports clubs.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

This VAT change will not impact pupils with most acute additional needs where these can only be met in private schools, as determined by an Education and Health Care Plan in England, and equivalent processes in other nations.

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.

The government will publish a Tax Information and Impact Note setting out the impacts of the changes, including the equalities impacts, alongside the Finance Bill.

Question to the Department for Education:

To ask the Secretary of State for Education, what assessment she has made of the potential financial impact on state schools of the introduction of VAT on private school fees.

Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)

The impact on the state sector as a result of the introduction of VAT on private school fees is being carefully considered. HM Treasury will deliver the tax changes. Further details of the government’s assessment of the expected impact will be published at the Budget. A Tax Information and Impact Note will be published alongside the Finance Bill once the independent Office for Budget Responsibility has scrutinised and certified the impacts of the final policy.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, with reference to page eight of HM Treasury's technical note entitled Applying VAT to Private School Fees and Removing the Business Rates Charitable Rates Relief for Private Schools, what provisions will be included in the Local Government Finance Bill.

Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government)

The business rates policy change will be legislated for through a Local Government Finance Bill led by the Ministry of Housing, Communities and Local Government, which will be introduced following the Budget and is intended to take effect from April 2025, subject to Parliamentary process. As set out in the technical note, the VAT policy change will be legislated for in the Finance Bill, which will be introduced following the Budget.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to remove business rate relief for private schools.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As announced on 29 July 2024, the government will legislate to remove the eligibility of private schools in England to business rates charitable rates relief.

This was a tough but necessary decision that will secure additional funding to help deliver the government’s commitments relating to education and young people, including opening 3,000 new nurseries, rolling out breakfast clubs to all primary schools, and recruiting 6,500 new teachers.

The business rates policy change will be legislated for through a local government finance bill, led by the Ministry for Housing, Communities and Local Government, which will be introduced following the Budget and is intended to take effect from April 2025, subject to Parliamentary process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of imposing 20% VAT on school fees on exports.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As the Chancellor announced on 29 July, as of 1 January 2025, all education services and vocational training supplied by a private school in the UK for a charge will be subject to VAT at the standard rate of 20%. Boarding services closely related to such a supply will also be subject to VAT at 20%. Any fees paid from 29 July 2024 pertaining to the term starting in January 2025 onwards will be subject to VAT. Furthermore, where a school in England has charitable status, the government will legislate to remove their eligibility to business rates charitable rates relief.

The government will confirm the introduction of these tax changes at Budget. A Tax Information and Impact Note will be published alongside the Finance Bill once the independent Office for Budget Responsibility have scrutinised and certified the impacts of the final policy.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the price elasticity of demand for independent-sector education following a one-off increase in price of 20% (a) in the immediate term and (b) over time for (i) individual phases of education and (ii) on average across all phases.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As the Chancellor announced on 29 July, as of 1 January 2025, all education services and vocational training supplied by a private school in the UK for a charge will be subject to VAT at the standard rate of 20%. Boarding services closely related to such a supply will also be subject to VAT at 20%. Any fees paid from 29 July 2024 pertaining to the term starting in January 2025 onwards will be subject to VAT. Furthermore, where a school in England has charitable status, the government will legislate to remove their eligibility to business rates charitable rates relief.

The government will confirm the introduction of these tax changes at Budget. A Tax Information and Impact Note will be published alongside the Finance Bill once the independent Office for Budget Responsibility have scrutinised and certified the impacts of the final policy.

Question to the HM Treasury:

To ask His Majesty's Government whether they will publish an impact assessment, including an equality impact assessment, of their plans to remove the VAT exemption on independent school fees.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

As set out by the Government in a Written Ministerial Statement on 29 July, the Government will introduce 20% VAT on education and boarding services provided for a charge by private schools across the UK from 1 January 2025. 20% VAT will also apply to pre-payments of fees for terms starting on or after 1 January 2025 made on or after 29 July 2024. These changes will not impact pupils with the most acute special educational needs, where their needs can only be met in private schools.

The Government will confirm the introduction of these tax changes at the Budget on 30 October. A Tax Information and Impact Note will be published alongside the Finance Bill.

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