Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will exempt independent special schools from the removal of business rates charitable rates relief.

On 29 July 2024, the Government published a technical note confirming that the Government will remove private schools’ eligibility for charitable rates relief under business rates in England.

The Ministry for Housing, Communities and Local Government will bring forward primary legislation to amend the Local Government Finance Act 1988 to end relief eligibility for private schools. The change is intended to take effect from April 2025, subject to Parliamentary process.

As set out in the technical note, the Government recognises some pupils have special educational needs that can only be met in a private school. The Government has made clear that it will consider how to address the potential impact of these changes in cases where private school provision has been specified for pupils through an Education, Health and Care Plan