Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 July to Question 588 on Private Education: VAT, if she will make it her policy to extend the VAT exemption to children with (a) SEND and (b) in receipt of the Disability Living Allowance.

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the state education system

Where pupils are placed in a private school because their needs cannot be met in the state sector, and they have their places funded by their Local Authority, the Local Authority will be able to reclaim the VAT they incur on these pupils’ fees. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT in this way.