Question to the Department for Education:

To ask the Secretary of State for Education, whether she has made an assessment of the potential impact of VAT on private schools on children with special educational needs in Scotland.

Education is a devolved matter, and the response outlines the information for England only.

HM Treasury (HMT) is responsible for UK wide VAT policy. HMT has published its assessment of the impacts of removing the VAT exemption that applied to private school fees. This assessment also considers impacts on Scotland and can be found here: https://www.gov.uk/government/publications/vat-on-private-school-fees/applying-vat-to-private-school-fees#summary-of-impacts.

While VAT is a reserved tax and the VAT policy will apply across the UK, education policy is devolved. The Scottish government will be able to provide further details of special educational needs support available to pupils in Scotland.