Question to the Department for Education:

To ask the Secretary of State for Education, what steps she is taking to help ensure that the introduction of VAT on private school fees does not negatively impact the academic progress of children with special educational needs and disabilities.

This government is committed to breaking down barriers to opportunity and ensuring every child has access to high quality education. The government’s ambition is that all children and young people with special educational needs and disabilities (SEND) receive the right support to succeed in their education and as they move into adult life. We are committed to improving inclusivity and expertise in mainstream schools, as well as ensuring special schools cater to those with the most complex needs.

At the Autumn Budget 2024, the government announced a £1 billion uplift in high needs funding for the 2025/26 financial year, providing additional support and improving outcomes for the more than a million children in the state sector with SEND.

Pupils who need a local authority funded place in a private school, including those with local authority funded education, health and care (EHC) plans, will not be impacted by the changes. This is because local authorities can reclaim the VAT that will be charged.

Most children with SEND, including most with an EHC plan, are educated in mainstream state funded schools. All state funded schools support children with SEND and all children of compulsory age are entitled to a state funded school place that is free for parents. Where a private school place is necessary to support a child with SEND, the local authority will fund it through an EHC plan.

Local authorities have a statutory duty to ensure there are sufficient state school places in their area. Local authorities routinely support parents who need a state funded school place, including where private schools have closed or where pupils move between schools. The department works with local authorities to support place planning and ensure there is capacity in the state funded sector to meet demand.