Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to point 22 of Table 5.1 at page 117 of the Autumn Budget 2024, HC 295, published on 30 October 2024, what assessment she has made of the potential impact of the application of the standard VAT rate to services provided by private schools on small private schools.

The government has conducted thorough and detailed analysis of the impacts of this policy.

A Tax Impact and Information Note (TIIN) has been published which sets out this analysis. This assessment includes exchequer impacts, economic impacts, impacts on individuals and families, business impacts, equalities impacts, and HMRC operational impacts. This was published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk).