Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the potential impact of the costs of (a) VAT, (b) employers' National Insurance contributions, (c) employer contributions to the Teachers' Pension Scheme and (d) business rates for independent schools on the number of children educated in the (i) independent and (ii) state sectors.

The government publishes Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final. TIINs give a clear explanation of the policy objective together with comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, equalities impacts, and any other specific area of impact. TIINs look at the impacts of changes to the tax system separately for each measure.

A TIIN assessing the impacts of applying VAT to private school fees has been published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk).

Details of the changes to business rates charitable rate relief and changes to employer National Insurance contributions (NICs) were outlined at Budget. Notes on the general impacts of these measures will be published in due course alongside the respective legislation when it is introduced to Parliament.