Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether pupils enrolled on courses covered by the Music and Dance scheme will be exempt from VAT increases in the next financial year.

Performing arts schools that offer full-time education to children of compulsory school age and/or 16-19 year olds for a charge are in scope of the application of VAT to private school fees. This is to ensure fairness and consistency across all schools that provide education services and vocational training for a charge. It is the government’s position, therefore, that carving these schools out of the policy would be unfair to other private schools.

The Department for Education provides means-tested bursaries for eligible families as part of the Music and Dance Scheme (MDS) if their child has a place at any one of eight MDS performing arts private schools. For this academic year 2024/25, lower income families will receive additional support to ensure the total cost of their parental contributions do not rise from January 2025 as a result of the VAT change. This means that almost half of eligible families will be receiving further support in addition to the bursary already provided.

As part of the MDS, the Department also provides a grant to the Choir Schools Association (CSA) for their Choir Schools Scholarship Scheme. This scheme provides means-tested support to choristers attending CSA member schools. Whether member schools charge VAT from 1 January 2025 on their education fee will vary, depending on whether schools are private or state-funded.