Question to the Department for Education:

To ask the Secretary of State for Education, whether her Department has made an estimate of the number of private school pupils with an education, health and care plan who will (a) enter mainstream state education, (b) enter specialist state education and (c) drop out of mainstream education as a result of the proposed application of VAT to private school fees..

The department has not made any estimate of the number of pupils with an education, health and care (EHC) plan who will enter state-funded mainstream or special schools or leave private mainstream education as a result of the proposed application of VAT to private schools’ fees. The department cannot be certain of the precise level, if any, of transfer from private to state sectors additional to the movements between schools, and between the private and state sectors, which happen each year in all parts of the country. The department will monitor demand and capacity using our normal processes and will work with local authorities to meet any pressures.

It is however worth noting that most pupils with EHC plans are educated in mainstream state-funded schools and more than 97% of pupils with EHC plans attending private schools have their place fully funded by their local authority. Where pupils’ places in private schools are being funded by local authorities, local authorities will be able to reclaim the VAT.