Question to the Department for Education:

To ask the Secretary of State for Education, what recent assessment she has made of the potential impact of the introduction of VAT on private school fees on the financial sustainability of small private schools with less than 500 pupils.

His Majesty’s Treasury published a tax information and impact note on applying VAT to independent school fees.

The department has announced allocations for at least £3 billion in high needs capital between 2026/27 and 2029/30 to support children and young people with special educational needs and disabilities (SEND) or those requiring alternative provision. This funding is expected to fund a transformative expansion of inclusion bases, as well as adaptations to improve the accessibility and inclusivity of mainstream settings. It can also be used to create special school places for pupils with the most complex needs. Wider proposals for SEND reform have been announced in the Schools White Paper, published on 23 February.