Question to the Department for Education:

To ask the Secretary of State for Education, pursuant to the Answer of 20 November 2024 to Question 14487 on Private Education: Special Educational Needs, if she will publish the information that informed her Department's assessment of the potential impact of applying VAT to private school fees on pupils with SEND in private schools moving to state schools.

HM Treasury (HMT) is responsible for VAT policy and publishing the impacts of the policy.

HMT has published an assessment of the impacts of removing the VAT exemption that applied to private school fees. This can be accessed at: https://www.gov.uk/government/publications/vat-on-private-school-fees/ac8c20ce-4824-462d-b206-26a567724643#who-is-likely-to-be-affected.

Additionally, HMT published policy costings for applying the standard rate of VAT to private schools alongside the Autumn Budget 2024 on 30 October, which can be found here: https://assets.publishing.service.gov.uk/media/6721d2c54da1c0d41942a8d2/Policy_Costing_Document_-_Autumn_Budget_2024.pdf.

As the impact assessment publication sets out, the government estimates that only a very small minority of private school pupils (6%) will move and that most school moves will occur at natural transition points, which will reduce overall disruption. Longer term impacts on this group may be lessened by revenue raised by this measure being used to help the 94% of children who attend state schools, including over one million children with special educational needs and disabilities (SEND).

There is no separate assessment by SEND. It is important to note that pupils who need a local authority-funded place in a private school will not be impacted by the changes. To protect pupils with special educational needs that can only be met in a private school, local authorities and devolved governments that fund these places will be compensated for the VAT they are charged on those pupils’ fees.