Non-Domestic Rating (Multipliers and Private Schools) Bill

Debate between Baroness Barran and Lord Khan of Burnley

Committee stage
Thursday 27th February 2025 Grand Committee

[Baroness Barran (Con)]

Before he sits down, can the Minister respond to one point that I made? If he does not have an example today, perhaps he could write to me and share the letter with other Members of the Committee. Does he have a real-life example of where “other consideration” has regularly—or even occasionally—been used in practice to replace fees, either wholly or partly? I have visions of, I do not know, farmers arriving with trailers loaded with whatever it might be. If the Minister does not have an example now, perhaps he could let me know.

I also ask the Minister to confirm something. I take his point about the property value not necessarily being linked to the fees, but can he commit to considering, where a school charges less than the per pupil rate of state funding, whether this policy will still apply?

[Lord Khan of Burnley (Lab)]

My Lords, as the Committee will understand, it is difficult for me to talk about examples at this time, but I take the noble Baroness’s point. I would like to hear more about the examples that she has, in particular to see what examples we can discuss in depth when we meet post Committee. It is difficult to talk about non-domestic rating examples now.

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[Baroness Barran (Con)]

To be honest, I do not have examples, but the Bill suggests that fees might be paid by means of “other consideration”. I would be grateful if the Minister could write to me about whether that has ever been used, either wholly, partly, regularly or occasionally.

[Lord Khan of Burnley (Lab)]

I am happy to write to the noble Baroness on those two points; I will also pick them up when we next meet.

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[Lord Khan of Burnley (Lab)]

My Lords, Amendments 57, 58 and 68 from the noble Baronesses, Lady Barran and Lady Scott of Bybrook, concern early years provision and private further education institutions. The definition of a private school in the Bill includes institutions that wholly or mainly provide education suitable to persons over compulsory school age but under 19, where such full-time education is wholly or mainly provided for a fee or consideration. This brings private sixth forms into the scope of the Bill measure but excludes general FE colleges. The Bill also includes a specific carve-out for independent training and learning providers. Due to the mechanisms whereby the Government provide funding to these institutions, it was necessary to provide a carve-out in the legislation to ensure that these institutions did not inadvertently come into the scope of the measure.

The Government’s view is that all schools that offer full-time education to children of compulsory school age and/or to 16 to 19 year-olds for a charge should be within scope of the Bill measure. This is to ensure consistency and fairness in the Government’s treatment of private schools. The Bill measure includes stand-alone private sixth forms as well as those private sixth forms that operate as part of private schools that also cater for children of compulsory school age. Amendment 57 would remove entirely this part of the private school definition, the resulting impact of which would be that all private sixth forms would be out of scope and therefore retain charitable rate relief.

The noble Baroness indicated that through this amendment she is seeking to understand whether institutions providing foundation courses would be considered private schools. Foundation courses are a level 5 qualification and as such are classed as higher education. Foundation courses are in the main provided by higher education institutions such as universities. Institutions that are focused on the delivery of higher education are not within the scope of the Bill, and where they are charities they will continue to receive charitable relief. However, any private sixth forms that provide a few higher education courses, such as foundation courses, will still lose their relief if they are wholly or mainly concerned with providing education suitable to the requirements of persons over compulsory school age but under 19 years old. Given that business rates are a tax on property, the Government believe that this is a sensible line to draw for when the relief is removed.

Amendment 58 would amend the Bill definition of a private school. It would remove the “wholly or mainly” requirement in relation to the concern with providing full-time education suitable to the requirements of persons over compulsory school age but under 19 years old for a fee or consideration in such institutions. In business rates, “wholly or mainly” generally means over 50%. Therefore, under the Bill definition, institutions that are more than 50% concerned with providing education suitable to the requirements of persons over compulsory school age but under 19 years old, and where more than 50% of such full-time education is provided for a fee or consideration, will be within scope of the measure and will no longer qualify for charitable relief.

The inclusion of the “wholly or mainly” test in the further education definition has been drafted in recognition that there may be some state-funded institutions where a small minority of pupils pay a fee for the courses they attend. The Government understand that these circumstances are rare but may include international students undertaking further education courses where they do not qualify for a state-funded place.

The noble Baroness, Lady Barran, asked for examples of institutions that may be around 50%. Regarding these schools, which mainly provide education suitable for those over compulsory school age but under 19 years old, it will be for local authorities to implement this test. I do not think it would be right for us to say whether a particular school passes that test, but we do not expect many of them to be at the margins.

Without including “wholly or mainly” in respect of new sub-paragraph (4)(b)(i), the Bill could inadvertently capture state-funded colleges of further education, which is not the intention of the Government’s policy. Similarly, it could risk capturing fee-paying institutions that predominantly provide higher education courses if one pupil who meets the broader further education definition is present. As set out, it is not the Government’s intention to capture higher education institutions within the Bill’s definition.

I should explain that the impact of this amendment would mean that the presence of one fee-paying pupil within the age bracket as per the current definition may result in the institution being brought into scope of the Bill, resulting in it losing charitable relief. In contradiction to Amendment 57, Amendment 58 would mean that more institutions would be in scope of the Bill and so would lose their rates relief. But I understand the purpose of the amendment, which is to understand better the meaning of the words “wholly or mainly”, and I hope I have been able to clarify that for noble Lords.

Amendment 68 seeks to carve out from the Bill private schools that also provide early years provision. For clarity, private nurseries that are on their own hereditament are not within scope of the Bill definition, and where they are charities they will retain charitable relief. The Government have decided that where private schools that provide for pupils of compulsory school age also have nursery classes within the school, the presence of nursery-age children should not remove the whole school from the business rates measure. This approach best ensures consistency with the underlying policy intent.

It is for individual private schools to decide how they wish to meet additional costs as a result of the business rates measure. The allocation of costs in private schools that also provide early years provision on the same hereditament is a matter for those private schools. It is worth mentioning that government early education and childcare entitlements can be used for childcare in any approved childcare provider; this includes private school nurseries, although the numbers undertaking early years entitlement in private school nurseries are relatively small. Similarly, private school nurseries are also eligible to receive tax-free childcare funding as long as they are registered with Ofsted or an equivalent regulatory body.

Accepting these amendments would remove many private schools from the Bill’s measure. This would reduce the amount of revenue that could be raised and, consequently, may reduce the funding available to the Government to deliver on their commitments to young people and the state-funded education sector, where over 90% of pupils in England are educated. The outcome of the tax changes on private schools will have a significant impact on the Exchequer, enabling the Government to fulfil their commitments on investing in state education and young people. Together with the policy to apply VAT to private school fees, these policies are expected to raise around £1.8 billion a year by 2029-30.

I hope that this provides further clarification on the drafting of the definition, as well as on the Government’s position regarding the inclusion of private further education and private schools that also cater for nursery-age children alongside compulsory school-age children. For the reasons set out, I respectfully ask the noble Baroness, Lady Barran, to withdraw her amendment.

[Baroness Barran (Con)]

I thank the Minister for his remarks and for addressing the points I made in relation to each of these amendments, in particular Amendment 58. I heard the Minister say that relatively few schools or private providers will be at the margins of “wholly or mainly”. I thank him for the example of the international students who might be fee-paying.

On Amendment 68, I understand the Minister’s push-back in relation to exempting a whole school—I hope I addressed that in my opening remarks—but I am grateful to the noble Baroness, Lady Pinnock, for her explanation of how local authorities can separate out different parts within a hereditament. I would be grateful if the Minister could take back to the department that this measure just feels really illogical. It will not be a significant amount of money that is raised by withdrawing the relief where an independent nursery is part of a school but not withdrawing it where an independent nursery is not part of a school, particularly in the light of the noble Baroness’s expert insights into how that could be achieved.

With that, I beg leave to withdraw my amendment.

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[Lord Khan of Burnley (Lab)]

My Lords, Amendments 60 and 61 are concerned with the carve-out within the Bill’s measures for private schools that wholly or mainly provide education to pupils with education, health and care plans. Amendment 60 seeks to remove the “wholly or mainly” requirement, the effect of which would be to carve out from the Bill’s measures private schools that provide full-time education to any number of persons for whom an education, health and care plan is maintained.

I understand from the accompanying explanatory statement that this amendment seeks to understand the definition of “wholly or mainly”. As I have said elsewhere on a previous group on business rates, wholly or mainly generally means more than 50%. In practice, the Government believe that this will ensure that most private special schools will not be affected by the measure. We expect any private special schools losing charitable rates relief to be the exception; they will potentially be in single figures. Private schools that benefit from the existing rates exemption for properties that are wholly used for the training or welfare of disabled people will continue to do so. This general exemption means that they pay no rates.

I am aware that some concerns have been raised—the noble Baroness has raised them in clear and categoric terms—in relation to the possibility that some mainstream private schools may be just under or over the 50% threshold for the EHCP carve-out within the Bill. In private schools, including private special schools, just 5.7% of pupils have an EHCP, with the majority of those pupils in private special schools. Therefore, we do not expect there to be many mainstream private schools near the 50% threshold.

To add to that point, if there are any marginal cases, the test in law is whether the institution is wholly or mainly concerned with providing education to ECHP pupils. While it will be for the local authority to decide, this wording should avoid the need for schools at the margin to jump in and out of entitlement for charitable relief following small movements in pupils.

The majority of private special school places are funded by local authorities. The 2024 school census shows that in more than 80% of the sector more than nine in 10 pupils have an EHCP plan that stipulates that the place is funded by the local authority.

Amendment 61 would result in the exemption of fee-paying schools from the measure if that fee-paying school wholly or mainly catered to pupils who have special educational needs as defined under the Children and Families Act 2014, and regardless of whether or not those pupils also have an EHCP. The Government are aware of the concerns raised with respect to pupils with special educational needs in private schools that may lose their charitable relief, because the school is not wholly or mainly concerned with providing full-time education to persons for whom an EHCP is maintained. The Government have carefully considered their approach to ensure that the impact on pupils with the most acute needs is minimised.

The Bill provides that schools that are charities and wholly or mainly concerned with providing full-time education for persons with an EHCP remain eligible for charitable rates relief. The Government recognise that where a private school has only a few pupils with EHCPs, it will lose its eligibility for charity relief. Mainstream schools throughout the private and public sector cater for pupils with special educational needs. Most children with EHCPs already have their needs met within mainstream state-funded schools. If an EHCP assessment concludes that a child can be supported only in a private school, the local authority funds the child’s place.

The noble Baroness, Lady Pinnock, touched upon the issue of the wider problem in terms of delay, which I will address. Local authorities aim to process all education, health and care plans and the respective applications in time for the start of the next school year, so that parents can make an informed decision as to which school they send their child to. In special cases, the local authority is able to pre-pay one term’s fees if the education, health and care plan is not complete but the outcome is foreseeable. Likewise, some private schools will forgo the first term’s fees for pupils who are expected to be granted an EHC plan in the future.

The Government are committed to improving inclusivity and expertise in mainstream state schools, restoring parents’ trust that their child will get the support that they need to flourish. Private schools can provide choice, high-quality education, economic benefit and public benefit through partnerships and means-tested bursaries, but most parents cannot choose private schools. We need to improve provision for the 93% of pupils at state schools, and that is rightly our focus. The Government are also committed to reforming England’s SEN provision to improve outcomes and return the system to financial sustainability. The Government will provide an uplift of around £1 billion in high-needs funding in the 2025-26 financial year.

Mainstream schools throughout the private and public sector, as I said before, cater for pupils with special educational needs. Amending the basis on which fee-paying schools are able to retain their charitable rates relief in the way that this amendment proposes would undermine the Government’s intention to remove tax breaks for private schools in order to raise funds to support the more than 90% of pupils who attend state-funded schools. As the Committee will know, the majority of children in England who have special educational needs—with or without an EHCP—have their needs met in the state-funded sector. The approach chosen in the Bill is targeted to ensure that the impact on pupils with the most acute needs is limited.

It is for the reasons cited that I cannot accept the noble Baroness’s amendments, but I hope that, with this further information, I have provided satisfactory explanation as to the Government’s approach and reassurance that the approach adopted ensures that the impact on those children with the most acute needs is minimised. I request that the noble Baroness withdraws her amendment.

[Baroness Barran (Con)]

My Lords, I thank again the noble Baroness, Lady Pinnock, for the vivid picture that she painted in her remarks of the desperation of some parents whose children are struggling in a state-funded school, and who make huge sacrifices to send their child to an independent school. I also thank the Minister for his clarification, as I have understood it, in relation to my Amendment 60. I think he is saying that independent special schools are exempt in this legislation but mainstream ones will not be, because they are extremely unlikely to be anywhere near the 50% threshold in terms of EHCPs.

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[Baroness Barran (Con)]

My Lords, Amendment 65 is a probing amendment to understand the Government’s thinking in relation to faith schools. As we have heard on numerous occasions in Committee, our concerns about the financial viability of the sector relate to the combination of VAT, the potential increase in employers’ national insurance contributions and now business rates. This combination is potentially most acute for faith schools, for three main reasons.

First, as the noble Lord knows, they often charge lower fees than other independent schools and have less financial resilience. This is particularly true for some Muslim and Jewish schools. Secondly, for parents where choosing a faith school is really important, there will often be no state-funded alternative at all locally, in the case of smaller faiths, or, for the larger faiths, provision with spaces available for these children at short notice.

Finally, if this is the case, we are concerned that this could contribute to an increase in children who are educated at home, which is something I know the Government plan to contain through the Children’s Wellbeing and Schools Bill. Our concern is that the combination of pressures on these schools will cause them to close with the unintended consequences that I have outlined. I would be grateful if the Minister could explain what assessment the Government have made of each of these three risks, and how they plan to mitigate them. I beg to move.

[Lord Khan of Burnley (Lab)]

My Lords, Amendment 65 would mean that a private school with a religious or other special character maintained its eligibility for charitable relief where there is no maintained or academy school of the same religious character or other special character within the statutory walking distance as set out in the Education Act 1996. It would create an additional delegated power within the Bill whereby the Government, by secondary legislation, would be able to define what is meant by a special character. While the amendment does not indicate what may constitute a special character, we understand from the contributions made in the other place, as well as from the noble Baroness’s contribution, that this could be used to carve out schools that follow a particular method of education or provide specialist tuition.

Amending the basis on which fee-paying schools are able to retain their charitable rates relief in the manner in which this amendment proposes would undermine the Government’s intention to remove the VAT and business rates tax breaks for all private schools. As we have said, removal of the business rates charitable relief is necessary in order to raise funds to support the more than 90% of pupils who attend state schools. The Government have carefully considered their approach and have decided that private schools that are charities will be carved out from the Bill measure only where they wholly or mainly provide education for pupils with EHCPs.

It would be inconsistent and unfair to exempt any other types of private schools from this Bill measure. However, the Government value parental choice and recognise that some parents want their children to be educated in a school with a particular faith, ethos or other characteristic, such as following a particular education method. Pupils who follow a particular faith, education method or other characteristic can be accommodated in the state sector. All children of compulsory school age are entitled to a state-funded school place if they need one, and all schools must comply with their obligations under the Equality Act 2010. In addition, schools are expected to promote fundamental British values, including the values of mutual respect and tolerance for those with different faiths and beliefs. The Government are not considering further exemptions to this policy, and therefore there is no need, as the amendment attempts, to give the Secretary of State the power to establish and define new designations of schools’ character in order to then exempt them from this measure. For these reasons, I am unable to accept the noble Baroness’s amendment.

[Baroness Barran (Con)]

The Minister says again that this undermines the Government’s intention, but then in the next breath says that the Government value parental choice. It is one thing to say that a child can be accommodated in a state school—the Minister knows that there are certain parts of the country where even that is not necessarily a given, where state school spaces are very limited indeed and therefore one is putting pressure on parents and children to travel further than is ideal—but there is not the ability to place a child in a school with a specific faith designation, particularly for smaller faiths, in the way that he suggests. I do not think one can say that one values parental choice and then not offer parents something that they have strived to offer to their children.

Again, as in relation to my earlier amendment, these are schools, as I said in my opening remarks, where the fees, particularly in the Muslim and Jewish communities, are often two-thirds or half of a state-funded place. We are very concerned that this will result in children being educated at home, which carries with it certainly limitations in terms of socialisation for those children, at best, and, at worst, potentially wider risks to those children.

[Lord Khan of Burnley (Lab)]

I am conscious that the noble Baroness made a strong point; it has just come to my knowledge that I did not address it in my response. We estimate the overall impact to be that business rates changes will lead to around 3,100 fewer places in the private sector. Of those 3,100 pupils, the Government expect 2,900 to move to state-funded schools. The remaining 200 pupils will be international students returning to schools in their home nations, or domestic students moving into home-schooling.

The noble Baroness talked about home-schooling and mentioned the Children’s Wellbeing and Schools Bill. The Government will introduce a duty on parents to inform their local authority when they choose to home-educate their child. Measures in the Children’s Wellbeing and Schools Bill will ensure that the most vulnerable children do not slip under the radar of the professionals who are there to protect them. I am grateful to the noble Baroness for allowing me to intervene to say that the overall impact of this transition for private schools is on around 3,100 pupils.

[Baroness Barran (Con)]

I thank the Minister for that additional clarification, but the reality is that it is one thing if those 3,100 pupils are spread across the country, but quite another if they are in a handful of local authorities that are already full. I beg leave to withdraw my amendment.

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[Baroness Barran (Con)]

My Lords, it will not surprise the Minister to know that I agree entirely with the amendments tabled in the name of my noble friend Lord Moynihan to ensure fairness and clarity in the treatment of private schools in relation to means-tested fee assistance and business rates. My noble friend was so eloquent and knowledgeable about the benefits of sport to all children. I am sure all across the Committee agree that he gave brilliant examples of both the physical and the mental health benefits. As someone who avoided sport at all costs in school and came to it later in life, I agreed with him and felt slightly guilty as I listened.

By preventing these schools being classified as private schools, the amendment highlights the value of their contribution and safeguards them from financial disadvantage. As my noble friend put so clearly, it would allow them to make sure that the sporting opportunities they offer can continue to grow, since they are so vital for our communities.

Amendment 69 addresses the valuation of sports facilities in relation to non-domestic rates and would ensure that the inclusion of sports facilities, which play such a crucial role in the development of young people, does not unfairly increase the business rates burden on schools. I am worried that the Minister will say that this amendment goes against the spirit of the legislation, so I am going to try a different approach to convince him both that this may amendment be one to focus on and to accept my noble friend’s suggestion to meet in order to try to find a way through.

First, as my noble friend said very clearly, whether we are talking about grass-roots local sport for someone as untalented and unable to hit a ball as I was or sport at the highest possible level, these schools provide opportunities in a way that we do not see widely in our communities. Secondly, my noble friend was clear about the importance of dual use for both local pupils in the wider community who do not attend the school and those who do attend the school.

The last thing I would stress is that the Minister has spoken on several occasions about the importance of raising money to invest in our state schools and the 93% of children who attend them. However, if we sat down to do the maths and tried to work out what it would cost to bring our state schools up to anywhere near the standard of what they can access in their local independent schools, I think we would find that, in capital terms, it is many times the amount that will be raised from VAT and the £70 million through this Bill.

I urge the Minister to take up my noble friend’s invitation to explore this issue and see whether we can find a way through. It is entirely reasonable to raise the bar and encourage independent schools to offer that dual use to make sure that their local communities benefit. Whether you take it from that perspective or a purely financial perspective, these amendments deserve great attention from the Minister.

[Lord Khan of Burnley (Lab)]

My Lords, I will now speak to Amendments 67 and 69 in the name of the noble Lord, Lord Moynihan. I just let him know that I have a great passion for rowing, developed at the time of Redgrave and Pinsent. Unfortunately, I was only two years old when the noble Lord won the silver medal in Munich in 1981, so I cannot classify him as my hero, but I know that he will be a hero to many across the country and the world.

These proposed amendments seek to introduce a carve-out in the Bill for private schools where 10% of students are in receipt of a bursary or scholarship for sporting excellence. I am aware that this type of fee support can be provided to any pupil who meets the requirements set by an individual private school; similarly, it can be provided on a means-tested basis. The other amendment tabled by the noble Lord, Lord Moynihan, seeks to ensure that no part of a private school that is used primarily for sport is included in the valuation of the school for business rates.

Providing means-tested fee assistance is one way in which charitable private schools can demonstrate public benefit—a requirement that accompanies charitable status. As I have stated elsewhere, the Bill does not remove the charitable status of private schools, and the Government expect them to continue to demonstrate public benefit, whether that is through the provision of means-tested bursaries or through other means, such as sharing facilities or working with state sector schools.

Ending the VAT and business rates tax breaks on private schools is a tough but necessary decision to help deliver on the Government’s ambition to eliminate barriers to opportunity by concentrating on the broader picture and towards the state sector, where over 90% of children in England are educated. Barriers to opportunity also appear in the sporting world, as I am sure the noble Lord is aware. The Government are committed to improving access to sports and physical activity for all. Everybody, no matter who they are or where they are in the country, should have access to the best possible provision of sports facilities and opportunities to get active.

These amendments would reduce the scope of the Bill measure by removing private schools from the definition and thus reducing the amount of revenue raised. This would limit the additional funding secured to help deliver the Government’s commitments on education and younger people. Furthermore, it would be operationally unfeasible to implement requiring local authorities to audit the financial operations of charitable private schools to ascertain whether they meet the threshold, as per the amendments, when calculating their business rates bill for the financial year.

I shall now address the other amendment in the name of the noble Lord, Lord Moynihan. I understand that part of the reason for it is a recognition that some private schools share their sporting facilities with neighbouring schools or the general public. As I have said, the Government expect private schools that wish to remain charities to continue to demonstrate a public benefit, such as by making their sporting facilities available more generally. That will not change. The amendment seeks to remove sports grounds from rating valuations. Exemptions of this nature, where part or all of a hereditament is removed entirely from rating valuations, are the most general and exceptional forms of support in business rates. They are reserved for cases such as agricultural land, places of public religious worship and, as we have already heard during the passage of this Bill, certain property used for disabled persons.

Despite the clear value of shared sports facilities at private schools, I do not think that it would be right to confer upon them such a level of benefit, especially when exemptions of this nature are not available to other sports facilities or even to charities more generally. Although these facilities are being used for sports and may be shared with the community, they remain part of private schools and are clearly used for their purpose; indeed, for many private schools, such sports facilities are a vital part of their offer to parents. It would therefore hardly be consistent with the overall purpose of Clause 5 to exclude them.

This story is very personal to me because I was an aspiring cricketer and did not make it through the system. I know that that was because of a lack of facilities and support at my local clubs and my local school, so I understand entirely the premise of what the noble Lord, Lord Moynihan, is attempting to do. I say to him and the noble Baroness, Lady Barran, that I will take this matter away and reflect on it; I will speak to colleagues, officials and other colleagues in the Treasury.

Let me let noble Lords know that the Government are committed to improving access to sport and physical activity for everybody. Sport and physical activity are central to achieving our health and opportunity manifesto missions, with the biggest gains coming from supporting those who are inactive to move more. Everyone, no matter who they are or where they are in the country, should have access to the best possible sports provision and facilities. The Government’s arm’s-length body, Sport England, is investing £120 million between 2025 and 2029 to increase participation in sport and boost diversity at the grass-roots level in order to give more and better opportunities to all young people to explore and develop their potential. This funding will increase and enhance opportunities for talented young athletes in England to explore and develop their athletic potential, regardless of their background or financial circumstances. Through creating more inclusive talent pathways, the Government want to increase participation in sport and boost diversity at the grass-roots level in order to give all young people more—and better—opportunities to explore and develop their potential. Sport England also wants to drive greater diversity within national teams, which will in turn demonstrate to the next generation of young people that they could have the same potential to reach the Games.

The PE and sport premium is a ring-fenced grant for eligible primary schools and other educational establishments. In March 2023, as noble Lords will recall, the previous Government announced more than £600 million of funding for the 2023-24 and 2024-25 academic years. Schools must use funding to make additional and sustainable improvements to the quality of the PE, sport and physical activity that they provide.

I just want to say that this is a vital debate. I thank the noble Lord, Lord Moynihan, for his contribution. The noble Baroness, Lady Barran, said something interesting: she was not interested in sport early on but got into it in later life. Let me be absolutely clear: I learned to swim only last year. I was taught by my daughter; my 10 year-old daughter taught me to swim. I would have loved to have swum much earlier but I did not have the opportunity, resources or means to do that, so I recognise exactly the sensitive nature of what we are trying to do. The Government are supporting this through their work and funding. In particular, I recognise that the PE and sports premium is a ring-fenced grant. We must make sure that all children are supported. I thank the noble Lord for his contribution but, for the reasons I have set out previously, at this moment in time, I am unable to accept these amendments; however, I hope to go away and reflect on what the noble Lord said. In the meantime, I hope that I have provided the noble Lord with satisfactory information in relation to the difficulties and technicalities in these amendments, and I ask him to withdraw his amendment.