School Fees: VAT

Baroness Fraser of Craigmaddie Excerpts

Thursday 10th October 2024 Lords Chamber

[Lord Livermore (Lab)]

I am grateful to my noble friend for those points; I fundamentally agree with her. As I said, this is a necessary decision that will generate additional funding to help improve public services, including the Government’s commitments relating to education and young people, helping the overwhelming majority of children in state schools.

[Baroness Fraser of Craigmaddie (Con)]

My Lords, there are key differences between the education systems in Scotland and England. We have a different curriculum and exam structure; different term dates, starting dates and starting ages; and different arrangements for teachers’ pay and pensions. Most importantly, CSPs are not the same as EHPs. A CSP is not required for a child to go to a special school or receive extra support. Given these fundamental differences, can the Minister share the impact of this policy on the education system in Scotland, given that, because of devolution, the Government cannot guarantee that any consequential funding given to Scotland would actually be spent on the education sector there?

[Lord Livermore (Lab)]

I am grateful to the noble Baroness for her insight on those points. I can confirm that the final policy design of this measure will be announced at the time of the Budget, alongside a tax information and impact note, which will include details of the Government’s assessment of the expected impacts.